reglab/housing_qa huggingface dataset:
OR Rev Stat § 320.425 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates.

(1) Notwithstanding ORS 320.405, a seller is not liable for the privilege tax with respect to a taxable motor vehicle that is sold to: (a) A purchaser who is not a resident of this state; or (b) A business if the storage, use or other consumption of the taxable motor vehicle will occur primarily outside this state. (2) Notwithstanding ORS 320.405, a seller is not liable for the privilege tax with respect to an otherwise taxable motor vehicle that is sold at an event that lasts less than seven consecutive days, for which the public is charged admission and at which otherwise taxable motor vehicles are sold at auction. (3) Notwithstanding ORS 320.405 to 320.420, a resale certificate taken from a purchaser ordinarily engaged in the business of selling taxable vehicles relieves the seller from the obligation to collect and remit transportation project taxes. A resale certificate must be substantially in the form prescribed by the Department of Revenue by rule. [2017 c.750 §94]
OR Rev Stat § 320.430 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.430 - Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle.

(1)(a) If the amount of transportation project taxes paid by a seller or purchaser exceeds the amount of taxes due, the Department of Revenue shall refund the amount of the excess. (b) Except as provided in paragraph (c) of this subsection, the period prescribed for the department to allow or make a refund of any overpayment of transportation project taxes paid shall be as provided in ORS 314.415. (c) The department shall apply any overpayment of tax first to any amount of transportation project taxes that is then outstanding. (2)(a) This subsection applies whenever a taxable motor vehicle with respect to which the privilege tax imposed under ORS 320.405 has been paid by the vehicle dealer is returned by or on behalf of the purchaser to the vehicle dealer pursuant to ORS 646A.400 to 646A.418. (b) The vehicle dealer shall notify the department of the return of the taxable motor vehicle, and the department shall refund the amount of the privilege tax collected with respect to the taxable motor vehicle to the vehicle dealer. (c) Upon receipt of the refund under this subsection, the vehicle dealer shall return the amount received under paragraph (b) of this subsection to the purchaser. [2017 c.750 §95; 2019 c.491 §2]
OR Rev Stat § 320.435 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.435 - Deposit of revenue from motor vehicle privilege and use taxes.

(1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 and the use tax imposed under ORS 320.410 in a suspense account established under ORS 293.445 for the purpose of receiving the revenue. The department may pay expenses for the administration and enforcement of the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the privilege and use taxes as follows: (a) Moneys attributable to the privilege tax shall be transferred as follows: (A) $12 million shall be transferred annually to the Zero-Emission Incentive Fund established under ORS 468.449. (B) After the transfer required under subparagraph (A) of this paragraph, the balance of the moneys shall be transferred to the Connect Oregon Fund established under ORS 367.080. (b) Moneys attributable to the use tax shall be transferred to the State Highway Fund. [2017 c.750 §96; 2017 c.750 §96a; 2021 c.95 §7]
OR Rev Stat § 320.440 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.440 - Deposit of revenue from excise tax on bicycles.

(1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 in a suspense account established under ORS 293.445 for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the excise tax. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the excise tax to the Multimodal Active Transportation Fund established under ORS 367.091 for the purpose of providing grants for bicycle and pedestrian transportation projects under ORS 367.093. [2017 c.750 §97; 2019 c.491 §25]
OR Rev Stat § 320.445 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.445 - Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.

(1) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, the use tax imposed under ORS 320.410 and the excise tax imposed under ORS 320.415 shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax upon the seller that is required to collect the tax, and the seller is considered a taxpayer. (2) Each seller of taxable vehicles that is liable for transportation project taxes shall file a return with the Department of Revenue, in the form and manner prescribed by the department, on or before the last day of January, April, July and October of each year for the previous calendar quarter. The return shall show the amount of transportation project taxes due for retail sales made during the calendar quarter to which the return relates. (3) Each seller shall pay the applicable transportation project taxes to the department in the form and manner prescribed by the department, but not later than the date of submitting each quarterly return, without regard to extensions under subsection (5) of this section. (4) Sellers of taxable vehicles shall file the returns required under this section with respect to the privilege tax imposed under ORS 320.405 and the excise tax imposed under ORS 320.415 regardless of whether any taxes are owed. (5) The department may extend the time for making any return required under this section if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days. (6) Interest shall be added to delinquent tax amounts at the rate established under ORS 305.220 from the time the return to which the delinquent tax amounts relate was originally required to be filed to the time of payment. [2017 c.750 §98; 2018 c.93 §13]
OR Rev Stat § 320.455 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.455 - When purchasers required to remit use tax and excise tax.

Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100; 2018 c.93 §14]
OR Rev Stat § 320.460 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue.

(1)(a) A seller of taxable vehicles shall keep receipts, invoices and other pertinent records related to retail sales of taxable vehicles in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or for as long as the seller retains the taxable vehicles to which the record relates, whichever is later. (b) During the retention period and at any time prior to the destruction of records, the department may give written notice to the seller not to destroy records described in the notice without written permission of the department. (c) Notwithstanding any other provision of law, the department shall preserve reports and returns filed with the department for at least five years. (2) ORS 314.425 applies to the authority of the Department of Revenue to examine, or cause to be examined by an agent or representative designated by the department for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in any return required under ORS 320.400 to 320.490 and 803.203 for the purpose of ascertaining the correctness of the return or for the purpose of making an estimate of the taxable sales of the taxpayer. [2017 c.750 §101]
OR Rev Stat § 320.465 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court.

(1) The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 320.400 to 320.490 and 803.203. The department may require the attendance of any individual having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the individual. (2)(a) If an individual fails to comply with a subpoena or order of the department or to produce or permit the examination or inspection of any books, papers, records and equipment pertinent to an investigation or inquiry under ORS 320.400 to 320.490 and 803.203, or to testify to any matter regarding which the individual is lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the individual resides or where the individual is for an order to the individual to attend and testify or otherwise comply with the demand or request of the department. (b) The department shall apply to the court by ex parte motion, upon which the court shall make an order requiring the individual against whom the motion is directed to comply with the request or demand of the department within 10 days after the service of the order, or within the additional time granted by the court, or to justify the failure within that time. The order shall be served upon the individual to whom it is directed in the manner required by this state for service of process, which is required to confer jurisdiction upon the court. (3) Failure to obey any order issued by the court under this section is contempt of court. (4) The remedy provided by this section is in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [2017 c.750 §102]
OR Rev Stat § 320.470 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.470 - Disclosure of information; appeal.

(1) Notwithstanding the confidentiality provisions of ORS 320.475, the Department of Revenue may disclose information received under ORS 320.400 to 320.490 and 803.203 to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.405, 320.410 and 803.203. (2) The Department of Transportation may disclose information obtained under ORS 320.410 and 803.203 to the Department of Revenue for the purposes of carrying out the provisions of ORS 320.400 to 320.490 and 803.203. (3) Any officer or employee of the Department of Transportation to whom information is disclosed under subsection (1) of this section is not required to execute a certificate under ORS 314.840 (3)(a). (4) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 320.400 to 320.490 and 803.203 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the transportation project taxes. [2017 c.750 §103; 2019 c.491 §14; 2021 c.528 §17]
OR Rev Stat § 320.475 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.475 - Applicability of other provisions of tax law.

Except as otherwise provided in ORS 320.400 to 320.490 and 803.203 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to the determinations of taxes, penalties and interest under ORS 320.400 to 320.490 and 803.203. [2017 c.750 §104]
OR Rev Stat § 320.480 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.480 - Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.

(1) The Department of Revenue shall administer and enforce ORS 320.400 to 320.490 and 803.203. (2) The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of ORS 320.400 to 320.490 and 803.203 and that are consistent with ORS 320.400 to 320.490 and 803.203. (3) The Department of Transportation shall enter into an agreement with the Department of Revenue for purposes of the implementation, administration and enforcement by the Department of Transportation of those provisions of ORS 803.203, and rules or procedures adopted or established by the Department of Revenue under this section, that the Department of Transportation and the Department of Revenue determine are necessary for the effective and efficient implementation, administration and enforcement of ORS 803.203. [2017 c.750 §105]
OR Rev Stat § 320.485 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.485 - Agreement with Department of Transportation for collection of use tax.

(1) The Department of Revenue and the Department of Transportation shall enter into an agreement pursuant to which the Department of Transportation shall assist the Department of Revenue in the collection of the use tax imposed under ORS 320.410 and any other functions of the Department of Revenue under ORS 320.400 to 320.490 and 803.203 as may be provided under the agreement. (2) The agreement is not intended to preclude performance by the Department of Revenue of collection functions as from time to time may be required, nor is the agreement intended to preclude the performance of functions by the Department of Transportation, under less formal arrangements made with the Department of Revenue, with respect to the use tax imposed under ORS 320.410 if the functions are not specifically mentioned in the agreement. (3) The Department of Transportation may contact, consult with and enter into agreements with any public or private person for the purpose of assisting the Department of Revenue in the collection of the use tax under this section. (4) The collection of taxes under ORS 320.400 to 320.490 and 803.203 by the Department of Transportation does not render the Department of Transportation or the agents and employees of the Department of Transportation responsible for collection of the taxes. [2017 c.750 §106]
OR Rev Stat § 320.490 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.490 - Local government motor vehicle tax moratorium.

(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute; or (b) Approved by the governing body of the local government and in effect on or before October 6, 2017. (2) This section applies to: (a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and (b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]
OR Rev Stat § 320.555 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.555 - Applicability of other provisions of tax law.

Except as otherwise provided in ORS 320.550 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 320.550. [2017 c.750 §122i]
OR Rev Stat § 320.560 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.560 - Distribution of moneys received.

(1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320.550 out of moneys received from the tax imposed under ORS 320.550. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. (2) After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the department shall credit the balance of the moneys received by the department to the Statewide Transportation Improvement Fund established under ORS 184.751. [2017 c.750 §122j]
OR Rev Stat § 320.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.990 - Penalties.

Violation of any provision of ORS 320.005 to 320.150 is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182]
OR Rev Stat § 321.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.

As used in ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460, unless the context requires otherwise: (1) "Board" means the State Board of Forestry. (2) "Protected forestlands" means those lands which are protected from the starting or spread of fire thereon or therefrom by: (a) The State Forester, with the approval of the board; (b) The United States of America through contract with the State Forester; (c) Any forest protective agency under contract with the State Forester or the board pursuant to ORS 477.406; or (d) Any forest protective agency, described in paragraph (c) of this subsection, under an agreement with the United States of America wherein such agency agrees to protect specific federal forestlands and, in return, the United States of America agrees to protect specific lands of such agency. (3) "Department" means the Department of Revenue. (4) "Committee" means the Emergency Fire Cost Committee. (5) "Forestland" means any land producing forest products. (6) "Forest products" means products from harvested timber, but does not include products from short rotation fiber grown under agricultural conditions as described in ORS 321.267 (3) or 321.824 (3), western juniper or products from harvested western juniper. (7) "Harvest" means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry. (8) "Merchantable stand of timber" means any stand on forestlands containing living or dead timber which is being or can be harvested. (9) "Taxpayer" means the owner of timber at time of harvest. (10) "Taxes" means the taxes provided for in ORS 321.015. (11) "Owner of timber" means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of: (a) An instrument of conveyance; (b) The harvesting of the timber; or (c) The harvesting of the timber and payment therefor. (12) "Timber" means all logs which can be measured in board feet and other forest products as determined by department rule. [1953 c.375 §1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a]
OR Rev Stat § 321.011 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.011 - Policy.

The prevention and suppression of forest fires on forestlands for the preservation of forest resources and the continuous growth of timber on lands suitable therefor are declared to be the public policy of the State of Oregon. The Legislative Assembly recognizes that: (1) The forested areas situated within eastern Oregon predominate in Ponderosa pine trees and associated species, and that the forested areas situated within western Oregon predominate in Douglas fir and associated species; (2) Because of this difference in species, different forest fire protection problems exist in eastern and western Oregon, and different logging conditions and circumstances in each necessitate varied forest practices in the disposal of forest slashings and debris; and (3) Therefore, in order to give recognition to such differences and their effect on the accomplishment of the public policy stated in this section, certain classifications of forestlands within the State of Oregon are established by ORS 321.005 to 321.185 and 321.560 to 321.600. [1957 c.309 §2; 2005 c.94 §100]
OR Rev Stat § 321.012 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.012 - Public to share cost of suppressing fires caused by public.

The Legislative Assembly finds that it is in the interest of the State of Oregon that the public as a whole share responsibility for protecting the forests of this state, by making funds available from time to time for suppression of fires caused by the public. [1967 c.429 §60]