Section 320.465 – Subpoena authority of Department of Revenue; enforcement; contempt of court.
(1) The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designates of any […]
Section 320.470 – Disclosure of information; appeal.
(1) Notwithstanding the confidentiality provisions of ORS 320.475, the Department of Revenue may disclose information received under ORS 320.400 to 320.490 and 803.203 to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.405, 320.410 and 803.203. (2) The Department of Transportation may disclose information obtained under ORS 320.410 and […]
Section 320.475 – Applicability of other provisions of tax law.
Except as otherwise provided in ORS 320.400 to 320.490 and 803.203 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the […]
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.
(1) The Department of Revenue shall administer and enforce ORS 320.400 to 320.490 and 803.203. (2) The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of ORS 320.400 to 320.490 and 803.203 and that are consistent with ORS 320.400 to 320.490 and […]
Section 320.485 – Agreement with Department of Transportation for collection of use tax.
(1) The Department of Revenue and the Department of Transportation shall enter into an agreement pursuant to which the Department of Transportation shall assist the Department of Revenue in the collection of the use tax imposed under ORS 320.410 and any other functions of the Department of Revenue under ORS 320.400 to 320.490 and 803.203 […]
Section 320.490 – Local government motor vehicle tax moratorium.
(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute; or (b) Approved by the governing body of the local government and in effect on or before October 6, 2017. (2) This section applies to: (a) A tax imposed on the […]
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.
(1) As used in this section: (a) “Employer” has the meaning given that term in ORS 316.162. (b) “Resident of this state” has the meaning given that term in ORS 316.027. (c) “Wages” has the meaning given that term in ORS 316.162. (2) A tax is imposed at the rate of one-tenth of one percent […]
Section 320.555 – Applicability of other provisions of tax law.
Except as otherwise provided in ORS 320.550 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays […]
Section 320.560 – Distribution of moneys received.
(1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320.550 out of moneys received from the tax imposed under […]
Section 320.990 – Penalties.
Violation of any provision of ORS 320.005 to 320.150 is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182]