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exports and sales to the city in such detail as may be required. <br />(2) In support of any exemption from license taxes claimed under this section <br />other than in the case of stock transfers or deliveries in the dealer's own equipment, every dealer <br />must execute and file with the tax administrator an export certificate in such form as shall be <br />prescribed, prepared and furnished by the tax administrator, containing a statement, made by some <br />person having actual knowledge of the fact of such exportation, that the motor vehicle fuel has been <br />exported from the city, and giving such details with reference to such shipment as the tax <br />administrator may require. The tax administrator may demand of any dealer such additional data as <br />is deemed necessary in support of any such certificate, and failure to supply such data will constitute <br />a waiver of all right to exemption claimed by virtue of such certificate. The tax administrator may, <br />in a case where the tax administrator believes no useful purpose would be served by filing of an <br />export certificate, waive the filing of the certificate. <br />(3) Any motor vehicle fuel carried from the city in the fuel tank of a motor vehicle <br />shall not be considered as exported from the city. <br />(4) No person shall, through false statement, trick or device, or otherwise, obtain <br />motor vehicle fuel for export as to which the city tax has not been paid and fail to export the same, <br />or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported, or <br />divert or cause to be diverted the motor vehicle fuel or any portion thereof to be used, distributed <br />or sold in the city and fail to notify the t~ administrator and the dealer from whom the motor vehicle <br />fuel was originally purchased of his/her act. <br />(5) No dealer or other person shall conspire with any person to withhold from <br />export, or divert from export or to return motor vehicle fuel to the city for sale or use so as to avoid <br />any of the fees imposed herein. <br />(6) In support of any exemption from ta~ces on account of sales of motor vehicle <br />fuel in individual quantities of 500 gallons or less for export by the purchaser, the dealer shall retain <br />in his/her files for at least three years, an export certificate executed by the purchaser in such form <br />and containing such information as is prescribed by the tax administrator. This certificate shall be <br />prima facie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted <br />by the dealer in good faith. <br />3.481 Sales to Armed Forces Exempted. The license tax imposed by sections 3.466 <br />and 3.467 shall not be imposed on any motor vehicle fuel sold to the Armed Forces <br />of the United States for use in ships, aircraft or for export from the city; but every dealer shall be <br />required to report such sales to the tax administrator in such detail as may be required. A certificate <br />by an authorized officer of such Armed Forces shall be accepted by the dealer as sufficient proof that <br />the sale is for the purpose specified in the certificate. <br />3.482 Fuel in Vehicles Comin~ Into City Not Taxed. Any person coming into the city in <br />a motor vehicle may transport in the fuel tank of such vehicle, motor vehicle fuel for <br />his/her own use only and for the purpose of operating such motor vehicle without securing a license <br />or paying the tax provided in sections 3.466 and 3.467 or complying with any of the provisions <br />imposed upon dealers herein, but if the motor vehicle fuel so brought into the city is removed from <br />the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the <br />person so importing the fuel into the city shall be subject to all the provisions herein applying to <br />dealers. <br />3.483 Refunds. Refunds will be made pursuant to applicable Chapter 319 of the Oregon <br />Revised laws. Claim forms for refunds may be obtained from the Tax <br />Administrator's office. <br />3.484 Examinations and Investi at~. Pursuant to section 2.019 of this code, the tax <br />administrator, or duly authorized agents, may make any examination of accounts, <br />Ordinance - 5 <br />