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Oregon Revised Statutes (Tax Chapters)

ORS § 320.030

[Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]

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In this chapter (40 sections)
  1. 320.005 · Definitions for ORS 320.005 to 320.150
  2. 320.010 · [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967…
  3. 320.011 · Amusement device excise tax; amount
  4. 320.012 · Increase in tax when net receipts exceed specified amounts;…
  5. 320.013 · Additional tax for Oregon Youth Corps
  6. 320.015 · [1955 c.574 §3; repealed by 1957 c.384 §6]
  7. 320.016 · When tax is due; replacing amusement devices
  8. 320.020 · [Repealed by 1991 c.459 §272c]
  9. 320.030 · [Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2;…
  10. 320.031 · [1995 c.255 §2; repealed by 1999 c.501 §12]
  11. 320.040 · [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270;…
  12. 320.050 · [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991…
  13. 320.060 · [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975…
  14. 320.065 · [1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]
  15. 320.070 · [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981…
  16. 320.075 · Joint and several liability for tax; late payment penalty
  17. 320.080 · Procedure on failure to pay tax or penalty
  18. 320.090 · [Repealed by 1981 c.677 §8]
  19. 320.100 · Distribution of tax receipts
  20. 320.110 · Rules
  21. 320.120 · Employment of agents
  22. 320.130 · Law enforcement officers to enforce tax and assist department
  23. 320.140 · Tax does not legalize ownership, display or operation in…
  24. 320.150 · Oregon State Lottery assistance in tax collection…
  25. 320.170 · Restriction on construction tax imposed by school district
  26. 320.171 · Restriction on construction tax imposed by local government,…
  27. 320.173 · Exemptions
  28. 320.176 · Limitations; rates; adjustment by Department of Revenue
  29. 320.179 · School district resolutions; collections; requirements
  30. 320.183 · Long-term facilities plan for capital improvements
  31. 320.186 · Payment of obligations
  32. 320.189 · Payment of taxes
  33. 320.192 · City or county ordinance or resolution to impose tax;…
  34. 320.195 · Deposit of revenues; required uses
  35. 320.300 · Definitions for ORS 320.300 to 320.365
  36. 320.302 · Certain terms definable by rule
  37. 320.303 · Invoice to be provided upon payment of tax
  38. 320.305 · Rate and computation of tax; total retail price; when tax…
  39. 320.308 · Exemptions; exception
  40. 320.310 · Records and statements
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