(1) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall: (a) Debit the persons per-mile road usage charge account for the reporting period solely for the amount of the difference; or (b) If the person makes a direct payment in the amount of the difference to the department, not debit the persons account for the per-mile road usage charge for the reporting period. (2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not: (a) Debit the persons account for the amount of the per-mile road usage charge owing for the reporting period; or (b) Issue a refund to the person or credit the persons account for the amount of the excess. Note: See second note under 319.883.
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