Oregon Use Fuel Seller Tax Surety Bond
Any person or business who sells Use Fuel to a user by placing these fuels into a receptacle on a motor vehicle, from which receptacle the fuel supplied is used to propel the motor vehicle on the roads of the State of Oregon, must be licensed as a Use Fuel Seller in the State of Oregon. Licensees are required to post and maintain a Use Fuel Seller Tax Surety Bond in an amount that is twice the estimated monthly tax liability, but not to be less than $1,000.00. The Use Fuel Seller Tax Surety Bond provides the department a means of recovering revenue in the case of default by the licensee.
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