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Oregon Revised Statutes (Tax Chapters)

ORS § 319.770

[Repealed by 1959 c.188 §44]

Official textoregonlegislature.gov

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In this chapter (40 sections)
  1. 319.665 · Seller to collect tax; exceptions; deduction for purchase…
  2. 319.670 · [Amended by 1959 c.188 §9; renumbered 319.621]
  3. 319.671 · When invoices required; contents
  4. 319.675 · Seller’s report to department; rules
  5. 319.680 · [Repealed by 1959 c.188 §44]
  6. 319.681 · Payment of tax by seller
  7. 319.690 · Monthly report of user; remittance; credit against taxes;…
  8. 319.692 · Quarterly reports if average monthly tax under $300; when…
  9. 319.694 · Penalty for delinquency in remitting tax; waiver; interest…
  10. 319.697 · Records required of sellers and users; alternative records…
  11. 319.700 · Tax as lien against motor vehicle
  12. 319.710 · [Repealed by 1959 c.188 §44]
  13. 319.720 · Delinquency in payment; notice to debtors of user or seller;…
  14. 319.730 · Collection of delinquent payment by seizure and sale of motor…
  15. 319.740 · Action by Attorney General to collect delinquency;…
  16. 319.742 · Collection of delinquent obligation generally; warrant;…
  17. 319.744 · Use of collection agency
  18. 319.746 · Uncollectible obligation
  19. 319.750 · [Repealed by 1959 c.188 §44]
  20. 319.760 · Assessment of deficiency; presumption that fuel subject to tax
  21. 319.770 · [Repealed by 1959 c.188 §44]
  22. 319.780 · Assessing tax and penalty upon failure to make report
  23. 319.790 · Petition for reassessment
  24. 319.800 · [Repealed by 1959 c.188 §44]
  25. 319.801 · Appeal to circuit court
  26. 319.810 · Time limitation on service of notice of additional tax
  27. 319.820 · Refund of tax erroneously or illegally collected
  28. 319.830 · [Repealed by 1959 c.188 §44]
  29. 319.831 · Refund of tax on fuel used in operation of vehicle over…
  30. 319.835 · Investigation of refund applications
  31. 319.840 · Enforcement; rules and regulations
  32. 319.850 · Presumption of use; rules
  33. 319.860 · Producers, distributors and others to keep records; examining…
  34. 319.870 · Results of investigations to be private
  35. 319.875 · Prohibitions
  36. 319.880 · Disposition of moneys
  37. 319.883 · Definitions for ORS 319.883 to 319.946
  38. 319.885 · Per-mile road usage charge
  39. 319.890 · Application for road usage charge program; when additional…
  40. 319.895 · Deposit and distribution of road usage charge moneys
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