OAR 150-320-0410
Vehicle Use Tax – Proof of Payment of Tax
# (1)
(1) As provided in ORS 803.203, the Oregon Driver and Motor Vehicle Services Division (DMV) administers provisions related to vehicle title and registration and proof of payment of the vehicle use tax imposed under ORS 320.410. Refer to ORS 803.203 and OAR 735-030-0025, or contact the DMV for additional information.
# (2)
(2) Any seller who sells a taxable motor vehicle to a purchaser who is subject to the vehicle use tax imposed under ORS 320.410, and who collects the vehicle use tax from the purchaser, must hold the use tax in trust for the State of Oregon. The seller must report and pay the use tax quarterly to the Oregon Department of Revenue. In addition, the seller may request a confirmation documentation from the department that the use tax has been collected from the purchaser and has been or will be paid to the department. The seller or purchaser must provide that confirmation to the DMV prior to registration and titling. Document requests must be submitted electronically through the seller's online taxpayer account.
Amendment history
REV 10-2018, adopt filed 06/01/2018, effective 06/02/2018
Source: view the official text
In this chapter (13 sections)
- 150-320-0012 · Location of Amusement Devices
- 150-320-0030 · Waiver of Penalty
- 150-320-0040 · State Lodging Tax
- 150-320-0041 · Liability for Unpaid State Lodging Taxes
- 150-320-0050 · State Lodging Tax Exemptions
- 150-320-0060 · Lodging Tax Information Sharing with Local Governments
- 150-320-0365 · Administration of Local Lodging Taxes
- 150-320-0400 · Definitions for purposes of the transportation project…
- 150-320-0410 · Vehicle Use Tax – Proof of Payment of Tax
- 150-320-0420 · Resale Certificate – Documentation Required
- 150-320-0430 · Vehicle Use Tax Alternative Filing Format
- 150-320-0510 · Statewide Transit Tax Employer Penalty
- 150-320-0520 · Statewide Transit Tax: Reporting and Payment Due Dates