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2025 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems
Section 403.217 - Duties of consumers.
Universal Citation:
OR Rev Stat § 403.217 (2025)
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Any consumer subject to the tax imposed under ORS 403.200 and from whom the tax has not been collected shall, on or before the 20th day of the month following the close of the calendar year in which the tax is due, file with the Department of Revenue a report of the amount of tax due from the consumer in the preceding tax year in the detail and form as prescribed by the department, submitting with the report the amount of tax due. [2014 c.59 §12]
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