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]
Section 320.450 – Liability for taxes; amounts held in trust; warrants for collection; conference; appeal.
(1) Every seller of taxable vehicles who collects any amount of transportation project taxes shall hold the amount in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided in ORS 320.445. (2) If a seller of taxable vehicles fails to remit any […]
Section 320.455 – When purchasers required to remit use tax and excise tax.
Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount […]