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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.878 - Collection of tax; quarterly returns; remittance of tax.
Universal Citation: OR Rev Stat § 307.878 (2019)
(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2018 c.64 §4]
Note: See note under 307.870.
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