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- ORS 319.744 · Use of collection agency.
- ORS 319.746 · Uncollectible obligation.
- ORS 319.750 · [Repealed by 1959 c.188 §44]
- ORS 319.760 · Assessment of deficiency; presumption that fuel subject to tax.
- ORS 319.770 · [Repealed by 1959 c.188 §44]
- ORS 319.780 · Assessing tax and penalty upon failure to make report.
- ORS 319.790 · Petition for reassessment.
- ORS 319.800 · [Repealed by 1959 c.188 §44]
- ORS 319.801 · Appeal to circuit court.
- ORS 319.810 · Time limitation on service of notice of additional tax.
- ORS 319.820 · Refund of tax erroneously or illegally collected.
- ORS 319.830 · [Repealed by 1959 c.188 §44]
- ORS 319.831 · Refund of tax on fuel used in operation of vehicle over certain roads or private property.
- ORS 319.835 · Investigation of refund applications.
- ORS 319.840 · Enforcement; rules and regulations.
- ORS 319.850 · Presumption of use; rules.
- ORS 319.860 · Producers, distributors and others to keep records; examining books and records.
- ORS 319.870 · Results of investigations to be private.
- ORS 319.875 · Prohibitions.
- ORS 319.880 · Disposition of moneys.
- ORS 319.883 · Definitions for ORS 319.883 to 319.946.
- ORS 319.885 · Per-mile road usage charge.
- ORS 319.890 · Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules.
- ORS 319.895 · Deposit and distribution of road usage charge moneys.
- ORS 319.900 · Department of Transportation to establish methods for recording and reporting mileage.
- ORS 319.905 · Department of Transportation to adopt rules for collecting road usage charge.
- ORS 319.910 · Department of Transportation to establish reporting periods for road usage charge.
- ORS 319.915 · Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties.
- ORS 319.920 · Reporting requirement.
- ORS 319.923 · Reconciliation of fuel taxes and per-mile road usage charge.
- ORS 319.925 · Refunds for overpayment; grant of refund as credit.
- ORS 319.930 · Refund applications.
- ORS 319.935 · Investigation of refund applications.
- ORS 319.940 · Violations.
- ORS 319.945 · Authority to issue emblems; display.
- ORS 319.946 · General rulemaking authority for per-mile road usage charge program.
- ORS 319.947 · Multijurisdictional agreements.
- ORS 319.950 · Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.
- ORS 319.990 · Penalties.
- ORS 320.005 · Definitions for ORS 320.005 to 320.150.
- ORS 320.010 · [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)]
- ORS 320.011 · Amusement device excise tax; amount.
- ORS 320.012 · Increase in tax when net receipts exceed specified amounts; rules.
- ORS 320.013 · Additional tax for Oregon Youth Corps.
- ORS 320.015 · [1955 c.574 §3; repealed by 1957 c.384 §6]
- ORS 320.016 · When tax is due; replacing amusement devices.
- ORS 320.020 · [Repealed by 1991 c.459 §272c]
- ORS 320.030 · [Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]
- ORS 320.031 · [1995 c.255 §2; repealed by 1999 c.501 §12]
- ORS 320.040 · [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]
- ORS 320.050 · [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12]
- ORS 320.060 · [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12]
- ORS 320.065 · [1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]
- ORS 320.070 · [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12]
- ORS 320.075 · Joint and several liability for tax; late payment penalty.
- ORS 320.080 · Procedure on failure to pay tax or penalty.
- ORS 320.090 · [Repealed by 1981 c.677 §8]
- ORS 320.100 · Distribution of tax receipts.
- ORS 320.110 · Rules.
- ORS 320.120 · Employment of agents.
- ORS 320.130 · Law enforcement officers to enforce tax and assist department.
- ORS 320.140 · Tax does not legalize ownership, display or operation in violation of law.
- ORS 320.150 · Oregon State Lottery assistance in tax collection responsibilities.
- ORS 320.170 · Restriction on construction tax imposed by school district.
- ORS 320.171 · Restriction on construction tax imposed by local government, local service district or special government body.
- ORS 320.173 · Exemptions.
- ORS 320.176 · Limitations; rates; adjustment by Department of Revenue.
- ORS 320.179 · School district resolutions; collections; requirements.
- ORS 320.183 · Long-term facilities plan for capital improvements.
- ORS 320.186 · Payment of obligations.
- ORS 320.189 · Payment of taxes.
- ORS 320.192 · City or county ordinance or resolution to impose tax; requirements; payment of taxes.
- ORS 320.195 · Deposit of revenues; required uses.
- ORS 320.300 · Definitions for ORS 320.300 to 320.365.
- ORS 320.302 · Certain terms definable by rule.
- ORS 320.303 · Invoice to be provided upon payment of tax.
- ORS 320.305 · Rate and computation of tax; total retail price; when tax due; collector reimbursement.
- ORS 320.308 · Exemptions; exception.
- ORS 320.310 · Records and statements.
- ORS 320.315 · Due date and form of returns; payment of tax.
- ORS 320.320 · Refunds.
- ORS 320.325 · Amounts held in trust; enforcement; joint and several liability.
- ORS 320.330 · Applicability of other provisions of tax law.
- ORS 320.332 · Disclosure of confidential information by Department of Revenue and local governments; rules.
- ORS 320.335 · Distribution of moneys received.
- ORS 320.340 · Exemption from public records law.
- ORS 320.345 · Collector reimbursement charges.
- ORS 320.347 · Alternative remittance of receipts from tax on camping and recreational vehicle spaces.
- ORS 320.350 · Tax moratorium; exceptions; uses of revenues.
- ORS 320.355 · Computation of tax; total retail price; when tax due.
- ORS 320.357 · Exemption of military facilities used for temporary occupancy.
- ORS 320.360 · Due date of returns; payment of tax; preemption.
- ORS 320.365 · Department of Revenue to collect local transient lodging taxes on local not regional level; rules.
- ORS 320.400 · Definitions for ORS 320.400 to 320.490 and 803.203.
- ORS 320.401 · Transportation project tax expenditures in continuous effect.
- ORS 320.405 · Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.
- ORS 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.
- ORS 320.415 · Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.
- ORS 320.420 · Collection of use tax; time of collection; presumptions of use in this state.
- ORS 320.425 · Exempt sales; nonresident purchasers; certain auction sales; resale certificates.