GroundRules
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- ORS 320.430 · Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle.
- ORS 320.435 · Deposit and transfers of revenue from motor vehicle privilege and use taxes.
- ORS 320.440 · Deposit of revenue from excise tax on bicycles.
- ORS 320.445 · Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.
- ORS 320.450 · Liability for taxes; amounts held in trust; warrants for collection; conference; appeal.
- ORS 320.455 · When purchasers required to remit use tax and excise tax.
- ORS 320.460 · Sellers required to keep records; examination of records by Department of Revenue.
- ORS 320.465 · Subpoena authority of Department of Revenue; enforcement; contempt of court.
- ORS 320.470 · Disclosure of information; appeal.
- ORS 320.475 · Applicability of other provisions of tax law.
- ORS 320.480 · Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.
- ORS 320.485 · Agreement with Department of Transportation for collection of use tax.
- ORS 320.490 · Local government motor vehicle tax moratorium.
- ORS 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.
- ORS 320.555 · Applicability of other provisions of tax law.
- ORS 320.560 · Distribution of moneys received.
- ORS 320.990 · Penalties.
- ORS 321.005 · Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600.
- ORS 321.010 · [Repealed by 1953 c.375 §38]
- ORS 321.011 · Policy.
- ORS 321.012 · Public to share cost of suppressing forest fires.
- ORS 321.015 · Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.
- ORS 321.016 · [1991 c.919 §28; repealed by 1993 c.657 §6]
- ORS 321.017 · Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
- ORS 321.020 · [Repealed by 1953 c.375 §38]
- ORS 321.025 · [1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]
- ORS 321.027 · [1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]
- ORS 321.028 · [1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]
- ORS 321.030 · [Repealed by 1953 c.375 §38]
- ORS 321.035 · Determination of moneys available in Oregon Forest Land Protection Fund.
- ORS 321.037 · [1967 c.429 §9; repealed by 1985 c.759 §40]
- ORS 321.040 · [Repealed by 1953 c.375 §38]
- ORS 321.042 · [1967 c.429 §10; repealed by 1969 c.524 §15]
- ORS 321.045 · Payment of tax; returns; estimated tax; payment.
- ORS 321.050 · [Repealed by 1953 c.375 §38]
- ORS 321.055 · [1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
- ORS 321.060 · [Repealed by 1953 c.375 §38]
- ORS 321.065 · [1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)]
- ORS 321.070 · [Repealed by 1953 c.375 §38]
- ORS 321.075 · [1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
- ORS 321.080 · [Repealed by 1953 c.375 §38]
- ORS 321.085 · [1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
- ORS 321.090 · [Repealed by 1953 c.375 §38]
- ORS 321.092 · [1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
- ORS 321.095 · [1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
- ORS 321.100 · [Repealed by 1953 c.375 §38]
- ORS 321.105 · [1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
- ORS 321.110 · [Repealed by 1953 c.375 §38]
- ORS 321.115 · [1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]
- ORS 321.120 · [Repealed by 1953 c.375 §38]
- ORS 321.125 · [1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)]
- ORS 321.126 · [1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]
- ORS 321.130 · [Repealed by 1953 c.375 §38]
- ORS 321.135 · [1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
- ORS 321.140 · [Repealed by 1953 c.375 §38]
- ORS 321.145 · Tax revenue credited to suspense account; refunds.
- ORS 321.150 · [Repealed by 1953 c.375 §38]
- ORS 321.152 · Distribution of tax revenue.
- ORS 321.155 · [1953 c.375 §17; repealed by 1957 c.309 §15]
- ORS 321.160 · [Repealed by 1953 c.375 §38]
- ORS 321.165 · [1953 c.375 §19; 1957 c.309 §5; 1961 c.297 §5; 1965 c.253 §140; 1967 c.429 §12; 1981 c.321 §11; repealed by 1985 c.759 §40]
- ORS 321.170 · [Repealed by 1953 c.375 §38]
- ORS 321.175 · [1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61]
- ORS 321.180 · [Repealed by 1953 c.375 §38]
- ORS 321.185 · Forest Research and Experiment Account; appropriation.
- ORS 321.190 · [Repealed by 1953 c.375 §38]
- ORS 321.195 · [1953 c.375 §22; repealed by 1957 c.309 §15]
- ORS 321.200 · [Repealed by 1953 c.375 §38]
- ORS 321.201 · Definition of “forestland” for ORS 321.201 to 321.222.
- ORS 321.204 · Legislative findings and declarations.
- ORS 321.205 · [1953 c.375 §23; repealed by 1961 c.297 §12]
- ORS 321.207 · Valuation models; rules.
- ORS 321.210 · Proposed specially assessed values; notice; comments; hearing.
- ORS 321.213 · Forestland value advisory committee.
- ORS 321.215 · [1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40]
- ORS 321.216 · Certified specially assessed values.
- ORS 321.219 · Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.
- ORS 321.222 · Jurisdiction of board of property tax appeals.
- ORS 321.225 · [1953 c.375 §33; repealed by 1985 c.759 §40]
- ORS 321.255 · [Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]
- ORS 321.257 · Definitions for ORS 321.257 to 321.390.
- ORS 321.259 · Legislative findings.
- ORS 321.260 · [Formerly 528.020; repealed by 1977 c.892 §51]
- ORS 321.262 · Purposes.
- ORS 321.265 · [Formerly 528.025; repealed by 1977 c.892 §51]
- ORS 321.267 · Lands not eligible for special assessment.
- ORS 321.270 · [Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]
- ORS 321.272 · Exemption of timber from property taxation.
- ORS 321.273 · [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]
- ORS 321.274 · [1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454 §114; repealed by 2003 c.621 §§22b,22c]
- ORS 321.275 · [Formerly 528.040; repealed by 1973 c.348 §12]
- ORS 321.277 · [1977 c.892 §5; repealed by 1993 c.801 §43]
- ORS 321.279 · [1977 c.892 §50a; repealed by 1983 c.740 §92a]
- ORS 321.280 · [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]
- ORS 321.282 · [1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19; 1989 c.1083 §2; 1991 c.459 §280; 1993 c.653 §§8,8a; 1999 c.1078 §25; 2003 c.454 §62a; repealed by 2003 c.621 §§22b,22c]
- ORS 321.284 · [1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650 §92; 1999 c.1078 §26a; repealed by 2003 c.621 §22]
- ORS 321.285 · [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]
- ORS 321.287 · [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]
- ORS 321.290 · [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]
- ORS 321.291 · [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]