State Laws / Oregon / Oregon Revised Statutes Chapter 320

Oregon Revised Statutes Chapter 320

152 sections · Oregon

§ 320.011 — Amusement device excise
§ 320.012 — Increase in tax when
§ 320.013 — Additional tax for
§ 320.016 — When tax is due;
§ 320.075 — Joint and several
§ 320.080 — Procedure on failure to
§ 320.100 — Distribution of tax
§ 320.130 — Law enforcement
§ 320.140 — Tax does not legalize
§ 320.150 — Oregon State Lottery
§ 320.170 — Restriction on
§ 320.171 — Restriction on
§ 320.176 — Limitations; rates;
§ 320.179 — School district
§ 320.183 — Long-term facilities
§ 320.186 — Payment of obligations
§ 320.192 — City or county
§ 320.195 — Deposit of revenues;
§ 320.302 — Certain terms definable
§ 320.303 — Invoice to be provided
§ 320.305 — Rate and computation of
§ 320.308 — Exemptions; exception
§ 320.310 — Records and statements
§ 320.315 — Due date and form of
§ 320.325 — Amounts held in trust;
§ 320.330 — Applicability of other
§ 320.332 — Disclosure of
§ 320.335 — Distribution of moneys
§ 320.340 — Exemption from public
§ 320.345 — Collector reimbursement
§ 320.347 — Alternative remittance
§ 320.350 — Tax moratorium;
§ 320.355 — Computation of tax;
§ 320.357 — Exemption of military facilities
§ 320.360 — Due date of returns;
§ 320.365 — Department of Revenue
§ 320.400 — to 320.490 and 803.203
§ 320.401 — Transportation project
§ 320.405 — Tax for privilege of
§ 320.410 — Tax on use in Oregon of
§ 320.415 — Excise tax on retail
§ 320.420 — Collection of use tax;
§ 320.425 — Exempt sales;
§ 320.430 — Refunds for excess
§ 320.435 — Deposit and transfers
§ 320.440 — Deposit of revenue from
§ 320.445 — Collection at point of
§ 320.450 — Liability for taxes;
§ 320.455 — When purchasers
§ 320.460 — Sellers required to
§ 320.465 — Subpoena authority of
§ 320.470 — Disclosure of
§ 320.475 — Applicability of other
§ 320.480 — Department of Revenue
§ 320.485 — Agreement with
§ 320.490 — Local government motor
§ 320.550 — Tax on wages; employers
§ 320.555 — Applicability of other
§ 320.560 — Distribution of moneys
§ 320.990 — Penalties
§ 320.005 — Definitions for ORS 320.005 to 320.150
§ 320.010 — [Amended by 1955 c.574 §1; 1957
§ 320.011 — Amusement device excise tax; amount
§ 320.012 — Increase in tax when net receipts exceed specified amounts; rules
§ 320.011 — and subsection (1) of this section shall be increased by an additional
§ 320.013 — Additional tax for Oregon Youth Corps
§ 320.015 — [1955 c.574 §3; repealed by 1957
§ 320.016 — When
§ 320.020 — [Repealed by 1991 c.459 §272c]
§ 320.030 — [Amended by 1975 c.651 §3; 1981
§ 320.031 — [1995 c.255 §2; repealed by 1999
§ 320.040 — [Amended by 1975 c.651 §4; 1989
§ 320.050 — [Amended by 1955 c.574 §4; 1957
§ 320.060 — [Amended by 1955 c.574 §5; 1957
§ 320.065 — [1975 c.651 §8; 1993 c.803 §9;
§ 320.070 — [Amended by 1955 c.574 §6; 1959
§ 320.075 — Joint
§ 320.080 — Procedure on failure to pay tax or penalty
§ 320.150 — is not paid as required by ORS 320.005 to 320.150 within 30 days after
§ 320.090 — [Repealed by 1981 c.677 §8]
§ 320.100 — Distribution of tax receipts
§ 320.110 — Rules
§ 320.120 — Employment of agents
§ 320.005 — to 320.150. [Amended by 1999 c.501 §8; 2005 c.94 §95]
§ 320.130 — Law
§ 320.140 — Tax
§ 320.150 — Oregon
§ 320.170 — Restriction on construction tax imposed by school district
§ 320.170 — to 320.195
§ 320.171 — Restriction on construction tax imposed by local government, local service
§ 320.173 — Exemptions
§ 320.176 — Limitations; rates; adjustment by Department of Revenue
§ 320.179 — School
§ 320.183 — Long-term facilities plan for capital improvements
§ 320.186 — Payment of obligations
§ 320.189 — Payment of taxes
§ 320.192 — City
§ 320.195 — Deposit of revenues; required uses
§ 320.300 — Definitions for ORS 320.300 to 320.365
§ 320.302 — Certain terms definable by rule
§ 320.300 — to 320.365. [2005 c.187 §5]
§ 320.303 — Invoice to be provided upon payment of tax
§ 320.305 — Rate
§ 320.308 — Exemptions; exception
§ 320.308 — was added to and made a
§ 320.310 — Records and statements
§ 320.315 — Due
§ 320.320 — Refunds
§ 320.325 — Amounts held in trust; enforcement; joint and several liability
§ 320.330 — Applicability of other provisions of tax law
§ 320.332 — Disclosure of confidential information by Department of Revenue and local
§ 320.332 — was added to and made a
§ 320.335 — Distribution of moneys received
§ 320.340 — Exemption from public records law
§ 320.345 — Collector reimbursement charges
§ 320.347 — Alternative remittance of receipts from tax on camping and recreational vehicle
§ 320.350 — Tax
§ 320.355 — Computation of tax; total retail price; when tax due
§ 320.357 — Exemption of military facilities used for temporary occupancy
§ 320.360 — Due
§ 320.365 — Department of Revenue to collect local transient lodging taxes on local not
§ 320.400 — Definitions for ORS 320.400 to 320.490 and 803.203
§ 320.401 — Transportation project tax expenditures in continuous effect
§ 320.405 — Tax
§ 320.410 — Tax on
§ 320.415 — Excise
§ 320.420 — Collection of use tax; time of collection; presumptions of use in this state
§ 320.425 — Exempt
§ 320.430 — Refunds for excess payments; overpayment applied to outstanding transportation
§ 320.435 — Deposit and transfers of revenue from motor vehicle privilege and use taxes
§ 320.405 — and the use tax imposed under ORS 320.410 in a suspense account
§ 320.440 — Deposit of revenue from excise tax on bicycles
§ 320.415 — in a suspense account established under ORS 293.445 for the purposes of
§ 320.445 — Collection at point of sale of use tax and excise tax; returns and payment of
§ 320.450 — Liability for taxes; amounts held in trust; warrants for collection;
§ 320.455 — When
§ 320.460 — Sellers required to keep records; examination of records by Department of
§ 320.465 — Subpoena authority of Department of Revenue; enforcement; contempt of court
§ 320.490 — and 803.203, or to testify to any matter regarding which the individual
§ 320.470 — Disclosure of information; appeal
§ 320.490 — and 803.203 to the Department of Transportation for the purposes of
§ 320.410 — and 803.203 to the Department of Revenue for the purposes of carrying
§ 320.475 — Applicability of other provisions of tax law
§ 320.490 — and 803.203 or where the context requires otherwise, the provisions of
§ 320.480 — Department of Revenue to administer and enforce transportation project tax
§ 320.485 — Agreement with Department of Transportation for collection of use tax
§ 320.490 — Local
§ 320.550 — Tax on
§ 320.550 — is amended by Enrolled
§ 320.555 — Applicability of other provisions of tax law
§ 320.560 — Distribution of moneys received
§ 320.990 — Penalties