Oregon Code § 320.075·Enacted ·Last updated March 01, 2026
Statute Text
Joint
and several liability for tax; late payment penalty.
(1) Each person responsible by law
or contract for the operation of an amusement device in this state, together
with any officer or partner thereof, shall be liable jointly and severally for
the taxes imposed under ORS 320.005 to 320.150 and for any penalties arising
under ORS 320.005 to 320.150.
(2) If an
amusement device is operated in this state without a tax imposed by ORS 320.005
to 320.150 having been paid on or before 30 days after the date the tax is due,
a penalty of $200 shall be imposed.
(3) The penalty
imposed in subsection (2) of this section shall be waived if the sole reason
the tax was not paid is because of the failure of the Oregon State Lottery to
act under the agreement described in ORS 320.150. [1999 c.501 §6; 2005 c.94 §92]
Plain English Explanation
This Oregon statute addresses Joint
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.075
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Joint
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 320.075. Use this format in legal documents and court filings.
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