Relating to revenue from Oregon sales of motor vehicle fuel; prescribing an effective date.

Requires corporate taxpayer to separately report amount of Oregon sales of motor vehicle fuel or any other product used for propulsion of motor vehicles on corporate tax return. Requires Department of Revenue to determine quarterly amount of corporate minimum tax paid by taxpayer attributable to such sales and to pay amount over to State Treasurer for deposit in State Highway Fund. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.