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2003 Oregon Attorney General Reports and Opinions 1 (2003)

handle is hein.sag/sagor0034 and id is 1 raw text is: HARDY MYERS PETER D. SHEPHERD Attorney General Deputy Attorney General DEPARTMENT OF JUSTICE GENERAL COUNSEL DIVISION January 21, 2003 Mike Marsh, Executive Deputy Director Oregon Department of Transportation 355 Capitol Street NE, Room 101 Salem, OR 97301-3871 Re: Opinion Request OP-2003-1 Dear Mr. Marsh: You have asked us to address a question regarding the manner in which the Use Fuel Tax Law applies to transactions at cardlock fueling facilities. We set out your question and our short answer, followed by our full discussion. QUESTION PRESENTED Is the operator of a cardlock facility a seller of use fuel for the purposes of the Use Fuel Tax Law? ANSWER GIVEN Yes. DISCUSSION Your question involves interpretation of provisions of the Use Fuel Tax Law of 1943 (UFTL), ORS 319.510 to 319.880. In interpreting the UFTL, our goal is to discern the intent of the legislature. ORS 174.020; PGE v. Bureau of Labor and Industries, 317 Or 606, 859 P2d 1143 (1993). To do this, we first examine the text and context of the statute. The context includes other provisions of the same statute, related statutes, and earlier versions of the statute at issue. Id. at 611; SAIFv. Walker, 330 Or 102, 108-09, 996 P2d 979 (2000). When reviewing the text and context, we consider dictionary definitions, rules of grammar and statutory and judicially developed rules of construction that bear directly on how to read the text, such as words of common usage typically should be given their plain, natural, and ordinary meaning. PGE, 317 Or at 611. At this first level, we also consider case law interpreting the statute at issue and related statutes, including earlier versions of those statutes. SAIF, 330 Or at 109. If the legislative intent is clear from the text and context, the search ends there. Only if the legislative intent is not clear from the text and context of the statute, will we look to the legislative history to attempt to discern that intent. PGE, 317 Or at 611-612. If, after considering text, context and 1162 Court Street NE, Salem, OR 97301-4096 Telephone: (503) 378-6003 Fax: (503) 378-6829 TTY: (503) 378-5938

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