Oregon Revised Statutes Chapter 320 § 320.455 — When
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.455·Enacted ·Last updated March 01, 2026
Statute Text
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 of tax due from the purchaser in a form and
manner prescribed by the department. The purchaser shall remit the amount of
tax due with the report. [2017 c.750 §100; 2018 c.93 §14]
Plain English Explanation
This Oregon statute addresses When
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.455
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses When
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