Collection of tax; quarterly returns; remittance of tax.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Collection of tax; quarterly returns; remittance of tax.

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(2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2018 c.64 §4]

Note: See note under 307.870.


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