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Oregon Revised Statutes (Tax Chapters)

ORS § 323.087

[1989 c.866 §4; repealed by 1995 c.79 §179]

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In this chapter (40 sections)
  1. 323.005 · Short title
  2. 323.010 · Definitions for ORS 323.005 to 323.482
  3. 323.015 · “Distribution,” “distributor” and “distributor engaged in…
  4. 323.030 · Tax imposed; rate; exclusiveness; only one distribution taxed
  5. 323.031 · Additional tax imposed; rate
  6. 323.035 · Distributions by manufacturers to licensed distributors…
  7. 323.040 · Sales to common carriers in interstate or foreign passenger…
  8. 323.045 · [1965 c.525 §23; repealed by 1999 c.602 §1]
  9. 323.050 · Storage in bonded warehouses exempted
  10. 323.055 · Sales to federal installations and veterans’ institutions…
  11. 323.060 · Consumer exemption; payment of tax in certain cases
  12. 323.065 · Claim for exemption
  13. 323.068 · Prepayment of tax
  14. 323.070 · [1965 c.525 §26; repealed by 1971 c.416 §3]
  15. 323.075 · Distributor to collect tax on certain sales
  16. 323.080 · Manufacturers’ agreements for prepayment
  17. 323.085 · Presumptions regarding distribution and prepayment of tax
  18. 323.086 · [1989 c.866 §3; repealed by 1995 c.79 §179]
  19. 323.087 · [1989 c.866 §4; repealed by 1995 c.79 §179]
  20. 323.089 · [1989 c.866 §5; repealed by 1995 c.79 §179]
  21. 323.091 · [1989 c.866 §6; repealed by 1995 c.79 §179]
  22. 323.105 · Distributor’s license
  23. 323.106 · Certification of intent to comply with reporting,…
  24. 323.107 · Wholesaler’s license
  25. 323.110 · Security required for licensing; conditions of bond
  26. 323.115 · Provision for withdrawal of surety
  27. 323.120 · Form of security
  28. 323.125 · Liquidation of security to pay delinquency
  29. 323.130 · Issuance and display of license; circumstances for not…
  30. 323.135 · [1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by…
  31. 323.140 · Cancellation, revocation or suspension of license; appeal
  32. 323.155 · [1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
  33. 323.160 · Tax stamps; rules
  34. 323.165 · Sale of stamps
  35. 323.170 · Payment for stamps; distributor compensation
  36. 323.175 · Application for credit purchases of stamps
  37. 323.180 · Authorization of agent; revocation
  38. 323.185 · Date when payment for credit purchases due; extension
  39. 323.190 · Suspension of credit
  40. 323.195 · Penalty for nonpayment of credit purchase; interest
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