Applicability of other provisions of tax law.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Applicability of other provisions of tax law.

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(2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer. [2018 c.64 §7]

Note: See note under 307.870.


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