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Miscellaneous Taxes
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Oregon Revised Statutes
Revenue and Taxation
Miscellaneous Taxes
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Section
320.005
Definitions for ORS 320.005 to 320.150.
Section
320.010
[Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)]
Section
320.011
Amusement device excise tax; amount.
Section
320.012
Increase in tax when net receipts exceed specified amounts; rules.
Section
320.013
Additional tax for Oregon Youth Corps.
Section
320.015
[1955 c.574 §3; repealed by 1957 c.384 §6]
Section
320.016
When tax is due; replacing amusement devices.
Section
320.020
[Repealed by 1991 c.459 §272c]
Section
320.030
[Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]
Section
320.031
[1995 c.255 §2; repealed by 1999 c.501 §12]
Section
320.040
[Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]
Section
320.050
[Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12]
Section
320.060
[Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12]
Section
320.065
[1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]
Section
320.070
[Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12]
Section
320.075
Joint and several liability for tax; late payment penalty.
Section
320.080
Procedure on failure to pay tax or penalty.
Section
320.090
[Repealed by 1981 c.677 §8]
Section
320.100
Distribution of tax receipts.
Section
320.110
Rules.
Section
320.120
Employment of agents.
Section
320.130
Law enforcement officers to enforce tax and assist department.
Section
320.140
Tax does not legalize ownership, display or operation in violation of law.
Section
320.150
Oregon State Lottery assistance in tax collection responsibilities.
Section
320.170
Restriction on construction tax imposed by school district.
Section
320.171
Restriction on construction tax imposed by local government, local service district or special government body.
Section
320.173
Exemptions.
Section
320.176
Limitations; rates; adjustment by Department of Revenue.
Section
320.179
School district resolutions; collections; requirements.
Section
320.183
Long-term facilities plan for capital improvements.
Section
320.186
Payment of obligations.
Section
320.189
Payment of taxes.
Section
320.192
City or county ordinance or resolution to impose tax; requirements; payment of taxes.
Section
320.195
Deposit of revenues; required uses.
Section
320.300
Definitions for ORS 320.300 to 320.365.
Section
320.302
Certain terms definable by rule.
Section
320.303
Invoice to be provided upon payment of tax.
Section
320.305
Rate and computation of tax; total retail price; when tax due; collector reimbursement.
Section
320.308
Exemptions; exception.
Section
320.310
Records and statements.
Section
320.315
Due date and form of returns; payment of tax.
Section
320.320
Refunds.
Section
320.325
Amounts held in trust; enforcement; joint and several liability.
Section
320.330
Applicability of other provisions of tax law.
Section
320.332
Disclosure of confidential information by Department of Revenue and local governments; rules.
Section
320.335
Distribution of moneys received.
Section
320.340
Exemption from public records law.
Section
320.345
Collector reimbursement charges.
Section
320.347
Alternative remittance of receipts from tax on camping and recreational vehicle spaces.
Section
320.350
Tax moratorium; exceptions; uses of revenues.
Section
320.355
Computation of tax; total retail price; when tax due.
Section
320.357
Exemption of military facilities used for temporary occupancy.
Section
320.360
Due date of returns; payment of tax; preemption.
Section
320.365
Department of Revenue to collect local transient lodging taxes on local not regional level; rules.
Section
320.400
Definitions for ORS 320.400 to 320.490 and 803.203.
Section
320.401
Transportation project tax expenditures in continuous effect.
Section
320.405
Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.
Section
320.410
Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid.
Section
320.415
Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.
Section
320.420
Collection of use tax; time of collection; presumptions of use in this state.
Section
320.425
Exempt sales; nonresident purchasers; certain auction sales; resale certificates.
Section
320.430
Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle.
Section
320.435
Deposit of revenue from motor vehicle privilege and use taxes.
Section
320.440
Deposit of revenue from excise tax on bicycles.
Section
320.445
Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.
Section
320.450
Liability for taxes; amounts held in trust; warrants for collection; conference; appeal.
Section
320.455
When purchasers required to remit use tax and excise tax.
Section
320.460
Sellers required to keep records; examination of records by Department of Revenue.
Section
320.465
Subpoena authority of Department of Revenue; enforcement; contempt of court.
Section
320.470
Disclosure of information; appeal.
Section
320.475
Applicability of other provisions of tax law.
Section
320.480
Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.
Section
320.485
Agreement with Department of Transportation for collection of use tax.
Section
320.490
Local government motor vehicle tax moratorium.
Section
320.550
Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax.
Section
320.555
Applicability of other provisions of tax law.
Section
320.560
Distribution of moneys received.
Section
320.990
Penalties.