Oregon Revised Statutes Oregon Vehicle Code § 803.590

(1) The owner of a vehicle described in this subsection shall be permitted to transfer the registration plates from the vehicle to a like vehicle to be similarly used if the vehicle is destroyed or permanently withdrawn from service within this state and if the registration fee for the vehicle was more than $10. To make a transfer of registration under this section, the owner of the vehicle shall pay the Department of Transportation a registration transfer fee established under ORS 803.575, file a statement indicating the withdrawal or destruction with the department and surrender any registration card issued for the vehicle. If the weight in the declaration of weight of the vehicle receiving the transferred registration exceeds that of the vehicle destroyed or withdrawn, the owner must pay registration fees on the increased weight. This subsection applies to the following vehicles:

(2) If a vehicle described under this subsection is destroyed accidentally so as to be incapable of further operation, the person in whose name the vehicle is registered is entitled to a refund of that portion of the fee applicable to the then unexpired portion of the registration period. Any registration card and registration plates issued for the vehicle must be surrendered to the department for cancellation when application for refund is made under this section. Claims for refunds under this section shall be filed and paid as provided for refunds under ORS 802.110. To qualify for a refund under this section, a registration fee in excess of $10 must have been paid for the vehicle, the vehicle must have been registered in this state and the vehicle must be one of the following: