OAR 150-320-0430
Vehicle Use Tax Alternative Filing Format
# (1)
(1) A person with a valid vehicle dealer certificate issued under ORS 822.020 who participates in the Driver and Motor Vehicle Services Division of the Department of Transportation (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax imposed by ORS 320.410, on form OR-591-D - Oregon Vehicle Use Tax Quarterly Return.
# (2)
(2) If a person described in section (1) of this rule elects to file a quarterly return, under ORS 305.229, the department will not impose a late payment or late filing penalty added to the amount of tax by ORS 314.400, unless the return is filed or payment is made later than the due date prescribed in ORS 320.445.
Amendment history
REV 25-2018, adopt filed 12/28/2018, effective 01/01/2019
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