WARDEN, Judge.
Petitioner challenges the Motor Vehicles Division's (Division) amendment of OAR 735-11-115 contending that the Division exceeded its statutory authority by requiring that fuel tax reports and fuel tax payments made by motor vehicle and aircraft fuel dealers be actually received by the Division, not just postmarked, by the date on which they are due in order to avoid penalty.
OAR 735-11-115 as most recently amended by the Division provides (with...
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