Oregon Code — 320
Browse 67 sections in division 320 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 320.005. Definitions for ORS 320.005 to 320.150
- § 320.011. Amusement device excise tax; amount
- § 320.012. Increase in tax when net receipts exceed specified amounts; rules
- § 320.013. Additional tax for Oregon Youth Corps
- § 320.016. When tax is due; replacing amusement devices
- § 320.075. Joint and several liability for tax; late payment penalty
- § 320.080. Procedure on failure to pay tax or penalty
- § 320.100. Distribution of tax receipts
- § 320.110. Rules
- § 320.120. Employment of agents
- § 320.130. Law enforcement officers to enforce tax and assist department
- § 320.140. Tax does not legalize ownership, display or operation in violation of law
- § 320.150. Oregon State Lottery assistance in tax collection responsibilities
- § 320.170. Restriction on construction tax imposed by school district
- § 320.171. Restriction on construction tax imposed by local government, local service district or special government body
- § 320.173. Exemptions
- § 320.176. Limitations; rates; adjustment by Department of Revenue
- § 320.179. School district resolutions; collections; requirements
- § 320.183. Long-term facilities plan for capital improvements
- § 320.186. Payment of obligations
- § 320.189. Payment of taxes
- § 320.192. City or county ordinance or resolution to impose tax; requirements; payment of taxes
- § 320.195. Deposit of revenues; required uses
- § 320.300. Definitions for ORS 320.300 to 320.365
- § 320.302. Certain terms definable by rule
- § 320.303. Invoice to be provided upon payment of tax
- § 320.305. Rate and computation of tax; total retail price; when tax due; collector reimbursement
- § 320.308. Exemptions; exception
- § 320.310. Records and statements
- § 320.315. Due date and form of returns; payment of tax
- § 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 governments; rules
- § 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 spaces
- § 320.350. Tax moratorium; exceptions; uses of revenues
- § 320.355. Computation of tax; total retail price; when tax due
- § 320.357. Exemption of military facilities used for temporary occupancy
- § 320.360. Due date of returns; payment of tax; preemption
- § 320.365. Department of Revenue to collect local transient lodging taxes on local not regional level; rules
- § 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 for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser
- § 320.410. Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid
- § 320.415. Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale
- § 320.420. Collection of use tax; time of collection; presumptions of use in this state
- § 320.425. Exempt sales; nonresident purchasers; certain auction sales; resale certificates
- § 320.430. Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle
- § 320.435. Deposit and transfers of revenue from motor vehicle privilege and use taxes
- § 320.440. Deposit of revenue from excise tax on bicycles
- § 320.445. Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes
- § 320.450. Liability for taxes; amounts held in trust; warrants for collection; conference; appeal
- § 320.455. When purchasers required to remit use tax and excise tax
- § 320.460. Sellers required to keep records; examination of records by Department of Revenue
- § 320.465. Subpoena authority of Department of Revenue; enforcement; contempt of court
- § 320.470. Disclosure of information; appeal
- § 320.475. Applicability of other provisions of tax law
- § 320.480. Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203
- § 320.485. Agreement with Department of Transportation for collection of use tax
- § 320.490. Local government motor vehicle tax moratorium
- § 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
- § 320.555. Applicability of other provisions of tax law
- § 320.560. Distribution of moneys received
- § 320.990. Penalties