There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
AMUSEMENT DEVICE TAXES- Section 320.005 - Definitions for ORS 320.005 to 320.150.
- Section 320.010
- Section 320.011 - Amusement device excise tax; amount.
- Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.
- Section 320.013 - Additional tax for Oregon Youth Conservation Corps.
- Section 320.015
- Section 320.016 - When tax is due; replacing amusement devices.
- Section 320.020
- Section 320.030
- Section 320.031
- Section 320.040
- Section 320.050
- Section 320.060
- Section 320.065
- Section 320.070
- Section 320.075 - Joint and several liability for tax; late payment penalty.
- Section 320.080 - Procedure on failure to pay tax or penalty.
- Section 320.090
- Section 320.100 - Distribution of tax receipts.
- Section 320.110 - Rules.
- Section 320.120 - Employment of agents.
- Section 320.130 - Law enforcement officers to enforce tax and assist department.
- Section 320.140 - Tax does not legalize ownership, display or operation in violation of law.
- Section 320.150 - Oregon State Lottery assistance in tax collection responsibilities.
- Section 320.170 - Construction taxes imposed by school district.
- Section 320.173 - Exemptions.
- Section 320.176 - Limitations; rates; adjustment by Department of Revenue.
- Section 320.179 - School district resolutions; collections; requirements.
- Section 320.183 - Long-term facilities plan for capital improvements.
- Section 320.186 - Payment of obligations.
- Section 320.189 - Payment of taxes.
- Section 320.300 - Definitions for ORS 320.300 to 320.350.
- Section 320.302 - Certain terms definable by rule.
- Section 320.305 - Rate and computation of tax; total retail price; collector reimbursement.
- Section 320.308 - Exemptions.
- Section 320.310 - Records and statements.
- Section 320.315 - Due date and form of returns; payment of tax.
- Section 320.320 - Refunds.
- Section 320.325 - Amounts held in trust; enforcement.
- Section 320.330 - Applicability of other provisions of tax law.
- Section 320.335 - Distribution of moneys received.
- Section 320.340 - Exemption from public records law.
- Section 320.345 - Collector reimbursement charges.
- Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces.
- Section 320.350 - Tax moratorium; exceptions; uses of revenues.
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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