Oregon Revised Statutes Chapter 320 § 320.013 — Additional tax for Oregon Youth Corps
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.013·Enacted ·Last updated March 01, 2026
Statute Text
Additional tax for Oregon Youth Corps.
(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is
imposed upon every person for the privilege of operating an amusement device
within this state. The tax shall be $10 for each amusement device operated
during the tax year.
(2) All moneys
received from the tax imposed under subsection (1) of this section, not
including penalties, shall be paid by the Department of Revenue into the State
Treasury quarterly and are continuously appropriated to the Higher Education
Coordinating Commission to pay the expenses of the state and local programs of
the Oregon Youth Corps established under ORS 660.450 to 660.463. [1993 c.803 §4a;
1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5; 2025 c.36 §11]
Plain English Explanation
This Oregon statute addresses Additional tax for Oregon Youth Corps. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.013
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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