Oregon Revised Statutes (Tax Chapters)

ORS § 319.710

[Repealed by 1959 c.188 §44]

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In this chapter (40 sections)
  1. 319.610 · [Repealed by 1959 c.188 §44]
  2. 319.611 · Penalty for unlicensed use of fuel or nondisplay of…
  3. 319.620 · [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
  4. 319.621 · Seller’s license
  5. 319.628 · Grounds for refusal to issue user’s or seller’s license;…
  6. 319.630 · Revocation of license; reissue of license
  7. 319.640 · Cancellation of license on request of user
  8. 319.650 · Notifying department upon ceasing to use fuel in connection…
  9. 319.660 · Removal of emblem
  10. 319.665 · Seller to collect tax; exceptions; deduction for purchase…
  11. 319.670 · [Amended by 1959 c.188 §9; renumbered 319.621]
  12. 319.671 · When invoices required; contents
  13. 319.675 · Seller’s report to department; rules
  14. 319.680 · [Repealed by 1959 c.188 §44]
  15. 319.681 · Payment of tax by seller
  16. 319.690 · Monthly report of user; remittance; credit against taxes;…
  17. 319.692 · Quarterly reports if average monthly tax under $300; when…
  18. 319.694 · Penalty for delinquency in remitting tax; waiver; interest…
  19. 319.697 · Records required of sellers and users; alternative records…
  20. 319.700 · Tax as lien against motor vehicle
  21. 319.710 · [Repealed by 1959 c.188 §44]
  22. 319.720 · Delinquency in payment; notice to debtors of user or seller;…
  23. 319.730 · Collection of delinquent payment by seizure and sale of motor…
  24. 319.740 · Action by Attorney General to collect delinquency;…
  25. 319.742 · Collection of delinquent obligation generally; warrant;…
  26. 319.744 · Use of collection agency
  27. 319.746 · Uncollectible obligation
  28. 319.750 · [Repealed by 1959 c.188 §44]
  29. 319.760 · Assessment of deficiency; presumption that fuel subject to tax
  30. 319.770 · [Repealed by 1959 c.188 §44]
  31. 319.780 · Assessing tax and penalty upon failure to make report
  32. 319.790 · Petition for reassessment
  33. 319.800 · [Repealed by 1959 c.188 §44]
  34. 319.801 · Appeal to circuit court
  35. 319.810 · Time limitation on service of notice of additional tax
  36. 319.820 · Refund of tax erroneously or illegally collected
  37. 319.830 · [Repealed by 1959 c.188 §44]
  38. 319.831 · Refund of tax on fuel used in operation of vehicle over…
  39. 319.835 · Investigation of refund applications
  40. 319.840 · Enforcement; rules and regulations
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