There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 320
- 320.005 Definitions for ORS 320.005 to 320.150.
- 320.010 [Amended by 1955 c.574 1; 1957 c.384 3; 1959 c.155 1; 1967 c.344 7; 1975 c.651 2; 1981 c.677 2; 1989 c.786 1; repealed by 1991 c.459 268 (320.011 enacted in lieu of 320.010)]
- 320.011 Amusement device excise tax; amount.
- 320.012 Increase in tax when net receipts exceed specified amounts; rules.
- 320.013 Additional tax for Oregon Youth Conservation Corps.
- 320.015 [1955 c.574 3; repealed by 1957 c.384 6]
- 320.016 When tax is due; replacing amusement devices.
- 320.020 [Repealed by 1991 c.459 272c]
- 320.030 [Amended by 1975 c.651 3; 1981 c.677 3; 1985 c.476 2; repealed by 1993 c.803 16]
- 320.031 [1995 c.255 2; repealed by 1999 c.501 12]
- 320.040 [Amended by 1975 c.651 4; 1989 c.786 2; 1991 c.459 270; 1993 c.803 6; repealed by 1999 c.501 12]
- 320.050 [Amended by 1955 c.574 4; 1957 c.384 4; 1981 c.677 4; 1991 c.459 271; 1991 c.567 5; 1993 c.18 87; 1993 c.803 7; repealed by 1999 c.501 12]
- 320.060 [Amended by 1955 c.574 5; 1957 c.384 5; 1959 c.155 2; 1975 c.651 5; 1981 c.677 5; 1989 c.786 4; 1991 c.459 272; 1991 c.567 6; 1993 c.803 8; 1995 c.255 5; repealed by 1999 c.501 12]
- 320.065 [1975 c.651 8; 1993 c.803 9; repealed by 1999 c.501 12]
- 320.070 [Amended by 1955 c.574 6; 1959 c.155 3; 1975 c.651 6; 1981 c.677 6; 1989 c.786 5; 1991 c.459 272a; 1991 c.567 7; 1993 c.803 10; repealed by 1999 c.501 12]
- 320.075 Joint and several liability for tax; late payment penalty.
- 320.080 Procedure on failure to pay tax or penalty.
- 320.090 [Repealed by 1981 c.677 8]
- 320.100 Distribution of tax receipts.
- 320.110 Rules.
- 320.120 Employment of agents.
- 320.130 Law enforcement officers to enforce tax and assist department.
- 320.140 Tax does not legalize ownership, display or operation in violation of law.
- 320.150 Oregon State Lottery assistance in tax collection responsibilities.
- 320.170 Construction taxes imposed by school district.
- Note: Sections 1 and 9, chapter 829, Oregon Laws 2007, provide:
- Sec. 1.
- Sec. 9.
- 320.173 Exemptions.
- Note: See note under 320.170.
- 320.176 Limitations; rates; adjustment by Department of Revenue.
- Note: See note under 320.170.
- 320.179 School district resolutions; collections; requirements.
- Note: See note under 320.170.
- 320.183 Long-term facilities plan for capital improvements.
- Note: See note under 320.170.
- 320.186 Payment of obligations.
- Note: See note under 320.170.
- 320.189 Payment of taxes.
- Note: See note under 320.170. TRANSIENT LODGING TAXES (Definitions)
- 320.300 Definitions for ORS 320.300 to 320.350.
- 320.302 Certain terms definable by rule.
- 320.305 Rate of tax; provider reimbursement.
- 320.308 Exemptions.
- Note: 320.308 was added to and made a part of 320.300 to 320.350 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 320.310 Records and statements.
- 320.315 Due date and form of returns; payment of tax.
- 320.320 Refunds.
- 320.325 Amounts held in trust; enforcement.
- 320.330 Applicability of other provisions of tax law.
- 320.335 Distribution of moneys received.
- 320.340 Exemption from public records law.
- 320.345 Lodging provider collection reimbursement charges.
- 320.347 Alternative remittance of receipts from tax on camping and recreational vehicle spaces.
- 320.350 Tax moratorium; exceptions; uses of revenues.
- 320.990 Penalties.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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