2021 Oregon Revised Statutes
Chapter 320 - Miscellaneous Taxes
Section 320.315 - Due date and form of returns; payment of tax.

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 320 - Miscellaneous Taxes

Section 320.005 - Definitions for ORS 320.005 to 320.150.

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 320.016 - When tax is due; replacing amusement devices.

Section 320.075 - Joint and several liability for tax; late payment penalty.

Section 320.080 - Procedure on failure to pay tax or penalty.

Section 320.100 - Distribution of tax receipts.

Section 320.120 - Employment of agents.

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 320.192 - 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 320.303 - 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 320.315 - Due date and form of returns; payment of tax.

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 320.460 - 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 320.480 - 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 320.560 - Distribution of moneys received.