reglab/housing_qa huggingface dataset:
OR Rev Stat § 403.170 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.170 - Agreement with Confederated Tribes of Warm Springs Reservation of Oregon.

(1) The Oregon Department of Emergency Management may enter into an agreement with the Confederated Tribes of the Warm Springs Reservation of Oregon for the purpose of forming an entity to participate in the emergency communications system. (2) An entity formed under subsection (1) of this section: (a) Is a 9-1-1 jurisdiction for purposes of ORS 305.823 and 403.105 to 403.250. (b) Shall comply with all state and federal law applicable to 9-1-1 jurisdictions. (c) Shall operate within a 9-1-1 service area that includes the Warm Springs Indian Reservation. (d) May operate a primary public safety answering point to provide emergency communications services within its 9-1-1 service area. (3) As used in this section, "emergency communications system," "primary public safety answering point," "9-1-1 jurisdiction" and "9-1-1 service area" have the meanings given those terms in ORS 403.105. [2016 c.122 §1; 2021 c.539 §66] Note: The amendments to 403.170 by section 66, chapter 539, Oregon Laws 2021, become operative July 1, 2022. See section 155, chapter 539, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience. (1) The Office of Emergency Management may enter into an agreement with the Confederated Tribes of the Warm Springs Reservation of Oregon for the purpose of forming an entity to participate in the emergency communications system. (2) An entity formed under subsection (1) of this section: (a) Is a 9-1-1 jurisdiction for purposes of ORS 305.823 and 403.105 to 403.250. (b) Shall comply with all state and federal law applicable to 9-1-1 jurisdictions. (c) Shall operate within a 9-1-1 service area that includes the Warm Springs Indian Reservation. (d) May operate a primary public safety answering point to provide emergency communications services within its 9-1-1 service area. (3) As used in this section, "emergency communications system," "primary public safety answering point," "9-1-1 jurisdiction" and "9-1-1 service area" have the meanings given those terms in ORS 403.105. Note: 403.170 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 403 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 403.202 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.202 - Compensation of sellers of prepaid wireless telecommunications service.

(1) For the purpose of compensating sellers for expenses incurred in collecting the tax imposed under ORS 403.200, each seller is permitted to deduct and retain two percent of the amount of taxes that are collected by the seller from all retail transactions conducted by the seller in this state. (2) Subsection (1) of this section applies to retail transactions made on or after October 1, 2015, and before January 1, 2022. [2014 c.59 §5a]
OR Rev Stat § 403.205 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.205 - Exemptions.

The tax imposed by ORS 403.200 does not apply to: (1) Services that the state is prohibited from taxing under the Constitution or laws of the United States or the Constitution or laws of the State of Oregon. (2) Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers. [Formerly 401.794; 2015 c.247 §20]
OR Rev Stat § 403.210 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.210 - Duties of providers and sellers.

Every provider or seller responsible for the collection of the tax imposed by ORS 403.200 to 403.230 shall keep records, render statements, make returns and comply with rules adopted by the Department of Revenue with respect to the tax. Whenever in the judgment of the department it is necessary, the department may require the provider, seller, consumer or subscriber, by notice served upon that person by first-class mail, to make returns, render statements or keep records sufficient to show whether there is tax liability under ORS 403.200 to 403.230. [Formerly 401.796; 2014 c.59 §4]
OR Rev Stat § 403.215 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.215 - Returns; payment of tax; election; rules.

(1) The provider or seller is responsible for collecting the tax under ORS 403.200 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 for access to the emergency communications system during the quarter. The department shall prescribe the form of the return required by this section and ORS 403.210. The rules of the department must require that returns be made under penalties for false swearing. (2) When a return of the tax is required under ORS 403.210 or subsection (1) of this section, the provider or seller required to make the return shall remit the tax due to the department at the time fixed for filing the return. (3) A provider or seller described in subsection (1) of this section may elect to pay the tax based on either of the following: (a) The amount of tax actually collected during the quarter; or (b) The net amount of tax billed during the quarter. The net amount billed equals the gross amount of tax billed less adjustments for uncollectible accounts, refunds, incorrect billings and other appropriate adjustments. (4) Once a provider or seller has made an election under subsection (3) of this section, the provider or seller may not change the method of payment and reporting unless the provider or seller first obtains the permission of the department. [Formerly 401.798; 2014 c.59 §5; 2015 c.247 §§21,22]
OR Rev Stat § 403.217 (2021)
2021 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.

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]
OR Rev Stat § 403.220 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.220 - Refunds.

(1) If the amount paid by the provider or seller to the Department of Revenue under ORS 403.215 exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 during a period beginning 45 days after the later of the due date of the return to which the excess relates or the date the excess was paid, and ending on the date the refund is paid. The department may not make a refund to a provider or seller who fails to claim the refund within two years after the due date for filing of the return with respect to which the claim for refund relates. (2) A consumer or subscriber’s exclusive remedy in a dispute involving tax liability is to file a claim with the department. [Formerly 401.800; 2014 c.59 §6; 2017 c.278 §21]
OR Rev Stat § 403.228 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.228 - Rules.

The Department of Revenue shall establish by rule policies and procedures for the administration of the provisions of ORS 403.200 to 403.230, including policies and procedures for the collection of the tax imposed under ORS 403.200 by providers required to collect the tax imposed on interconnected Voice over Internet Protocol service. [2014 c.59 §13]
OR Rev Stat § 403.230 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.230 - Application of other laws.

(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and procedures relating thereto, apply to ORS 403.200 to 403.230 the same as if the tax were a tax imposed upon or measured by net income. The provisions apply to the consumer or subscriber liable for the tax and to the provider or seller required to collect the tax. As to any amount collected and required to be remitted to the Department of Revenue, the tax is considered a tax upon the provider or seller required to collect the tax and that provider or seller is considered a taxpayer. (2) Notwithstanding ORS 314.835 and 314.840, the Department of Revenue may disclose information received under ORS 403.200 to 403.230 to the Public Utility Commission to carry out the provisions of chapter 290, Oregon Laws 1987. (3) The Public Utility Commission may disclose information obtained pursuant to chapter 290, Oregon Laws 1987, to the Department of Revenue to administer the tax imposed under ORS 403.200 to 403.230. [Formerly 401.804; 2014 c.59 §8]
OR Rev Stat § 403.235 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.235 - Emergency Communications Account.

(1) The Emergency Communications Account is established in the State Treasury, separate and distinct from the General Fund. All moneys received by the Department of Revenue pursuant to ORS 403.200 to 403.230 and interest thereon must be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. After payment of refunds, the balance of the moneys received must be paid into the State Treasury and credited to the Emergency Communications Account. Interest earned by the account must be credited to the 9-1-1 Subaccount established under subsection (2) of this section. All moneys in the Emergency Communications Account are continuously appropriated to the Oregon Department of Emergency Management and must be used for the purposes described in ORS 403.240. (2) The 9-1-1 Subaccount is established as a subaccount of the Emergency Communications Account. Thirty-five percent of the amount in the Emergency Communications Account on the date of distribution must be credited to the 9-1-1 Subaccount. Interest earned by the subaccount must be credited to the subaccount. All moneys in the subaccount are continuously appropriated to the Oregon Department of Emergency Management and must be used for the purposes described in ORS 403.240 (3), (4) and (5). [Formerly 401.806; 2015 c.247 §23; 2019 c.653 §7; 2021 c.539 §67] Note: The amendments to 403.235 by section 67, chapter 539, Oregon Laws 2021, become operative July 1, 2022. See section 155, chapter 539, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience. (1) The Emergency Communications Account is established separate and distinct from the General Fund in the State Treasury. All moneys received by the Department of Revenue pursuant to ORS 403.200 to 403.230 and interest thereon must be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. After payment of refunds, the balance of the moneys received must be paid into the State Treasury and credited to the Emergency Communications Account. Interest earned by the account must be credited to the 9-1-1 Subaccount established under subsection (2) of this section. All moneys in the Emergency Communications Account are continuously appropriated to the Office of Emergency Management and must be used for the purposes described in ORS 403.240. (2) The 9-1-1 Subaccount is established as a subaccount of the Emergency Communications Account. Thirty-five percent of the amount in the Emergency Communications Account on the date of distribution must be credited to the 9-1-1 Subaccount. Interest earned by the subaccount must be credited to the subaccount. All moneys in the subaccount are continuously appropriated to the Office of Emergency Management and must be used for the purposes described in ORS 403.240 (3), (4) and (5).
OR Rev Stat § 403.245 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.245 - Limitation on use of moneys; investment of moneys.

(1) Except as provided in subsection (2) of this section, moneys received under ORS 403.240 (8) may be used only to pay for planning, installation, maintenance, operation and improvement of the emergency communications system as it relates to getting an emergency call from a member of the public to the primary public safety answering point and in transmitting the information from the primary public safety answering point to the secondary public safety answering point or responding police, fire, medical or other emergency unit by telephone, radio or computerized means. (2) Moneys not then being used may be invested by a city or county. The income from the investments must be used for the purposes described in subsection (1) of this section. [Formerly 401.814; 2015 c.247 §25]
OR Rev Stat § 403.250 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.250 - Primary public safety answering points; rules.

(1) The Director of the Oregon Department of Emergency Management shall establish by administrative rule the minimum standards for a primary public safety answering point. (2) If a primary public safety answering point does not meet the minimum standards established under subsection (1) of this section within 45 days after receipt of written notice from the Oregon Department of Emergency Management, the department shall designate an alternate primary public safety answering point that meets the minimum standards and cause calls to be rerouted to the designated primary public safety answering point. [Formerly 401.816; 2021 c.539 §69] Note: The amendments to 403.250 by section 69, chapter 539, Oregon Laws 2021, become operative July 1, 2022. See section 155, chapter 539, Oregon Laws 2021. The text that is operative until July 1, 2022, is set forth for the user’s convenience. (1) The Director of the Office of Emergency Management shall establish by administrative rule the minimum standards for a primary public safety answering point. (2) If a primary public safety answering point does not meet the minimum standards established under subsection (1) of this section within 45 days after receipt of written notice from the Office of Emergency Management, the office shall designate an alternate primary public safety answering point that meets the minimum standards and cause calls to be rerouted to the designated primary public safety answering point.
OR Rev Stat § 403.300 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.300 - Definitions for ORS 403.300 to 403.380.

As used in ORS 403.300 to 403.380, unless the context requires otherwise: (1) "District" means a 9-1-1 communications district formed under ORS 403.300 to 403.380. (2) "District board" or "board" means the governing body of a district. (3) "9-1-1 jurisdiction" has the meaning given that term in ORS 403.105. (4) "Public or private safety agency" has the meaning given that term in ORS 403.105. [Formerly 401.818; 2015 c.247 §26]
OR Rev Stat § 403.305 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.305 - Formation of emergency communications district; boundaries; approval of formation by safety agencies.

(1) A 9-1-1 communications district may be created as provided in ORS 198.705 to 198.955 and 403.300 to 403.380. (2) A 9-1-1 communications district consists of the telephone exchange service areas located wholly or partly within a designated 9-1-1 jurisdiction’s service area that is served by a public safety answering point. A district may include more than one city and county. (3) Before a petition for formation of a district is filed with the county board of the principal county under ORS 198.800, the petition must be approved by indorsement thereon by two-thirds of the governing bodies of all public or private safety agencies representing two-thirds of the population included within the proposed district. A county governing body may not adopt an order under ORS 198.835 for the formation of a district unless the governing body first obtains written approval for the formation of the district from two-thirds of the governing bodies of all public or private safety agencies representing two-thirds of the population included within the proposed district. (4) In addition to other required matters, the petition for formation must state the number of district board members for the proposed district and the method of election of the board of the proposed district from among the methods described in ORS 403.340. [Formerly 401.821]
OR Rev Stat § 403.310 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.310 - Officers of district; qualifications.

(1) The officers of the district shall be a board of five or seven members elected by the electors of the district. (2) Any elector residing within the district is qualified to serve as a district board member. [Formerly 401.822]
OR Rev Stat § 403.315 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.315 - Application of ORS chapter 255 to district.

(1) ORS chapter 255 governs the following: (a) The nomination and election of district board members. (b) The conduct of district elections. (2) The electors of a district may exercise the powers of the initiative and referendum regarding a district measure, in accordance with ORS 255.135 to 255.205. [Formerly 401.823]
OR Rev Stat § 403.320 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.320 - Board as governing body of district; president of board.

(1) The district board is the governing body of the district and shall exercise all powers thereof. (2) At its first meeting or as soon thereafter as may be practicable, the board shall choose one of its members as president. [Formerly 401.827]
OR Rev Stat § 403.325 (2021)
2021 Oregon Revised Statutes|Volume : 10 - Highways, Military|Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems|Section 403.325 - Election of board members at formation election; terms of office.

(1) Five or seven district board members, determined by the number of board members set forth in the petition for formation, must be elected at the election for district formation. Nominating petitions must be filed with the county governing body. (2) When the petition for formation provides for a five-member district board, if the effective date of the formation of the district occurs in an odd-numbered year, two district board members must be elected for four-year terms and the other three district board members must be elected for two-year terms. If the effective date of the formation occurs in an even-numbered year, two district board members must be elected for three-year terms and the other three district board members must be elected for one-year terms. (3) When the petition for formation provides for a seven-member district board, if the effective date of the formation of the district occurs in an odd-numbered year, three district board members must be elected for four-year terms and the other four district board members must be elected for two-year terms. If the effective date of the formation occurs in an even-numbered year, three district board members must be elected for three-year terms and the other four district board members must be elected for one-year terms. (4) Each district board member shall hold office until election and qualification of a successor. (5) Each district board member elected shall take an oath of office and shall hold office from July 1, next following election. (6) The district board shall fill any vacancy on the board as provided in ORS 198.320. (7) Except as otherwise provided in this section or in ORS 403.330, the term of a district board member is four years. (8) The terms of the members first elected to a district board must be determined by lot. [Formerly 401.832]