reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.335 - Distribution of moneys received.

All moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340, and interest thereon, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. After the payment of refunds:
(1) Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering the state transient lodging tax, not to exceed two percent of state transient lodging tax collections, are continuously appropriated to the department; and
(2) The balance of the moneys received shall be transferred to the account of the Oregon Tourism Commission established under ORS 284.131. The moneys transferred under this subsection are continuously appropriated to the Oregon Tourism Commission for the purposes set forth in ORS 284.131. [2003 c.818 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.340 - Exemption from public records law.

(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.
(2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835, ORS 314.835 controls. [2003 c.818 §8a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.345 - Collector reimbursement charges.

(1) On or after January 1, 2001, a unit of local government that imposed a local transient lodging tax on December 31, 2000, and allowed a transient lodging tax collector to retain a collection reimbursement charge on that tax, may not decrease the rate of the collection reimbursement charge.
(2) A unit of local government that imposes a new local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues. The unit of local government may increase the rate of the collection reimbursement charge.
(3) A unit of local government that increases a local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues, including revenues that would have been collected without the increase. The unit of local government may increase the rate of the collection reimbursement charge.
(4) A unit of local government may not offset the loss of local transient lodging tax revenues caused by collection reimbursement charges allowed under this section by:
(a) Increasing the rate of the local transient lodging tax;
(b) Decreasing the percentage of total local transient lodging tax revenues used to fund tourism promotion or tourism-related facilities; or
(c) Increasing or imposing a new fee solely on transient lodging tax collectors or tourism promotion agencies that are funded by the local transient lodging tax. [2003 c.818 §10; 2013 c.610 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces.

(1) Except as provided in this section, a unit of local government that imposes a tax on the rental of privately owned camping or recreational vehicle spaces shall, regardless of a schedule imposed by the unit of local government for remitting tax receipts, allow a transient lodging tax collector to hold the tax collected until the amount of money held equals or exceeds $100.
(2) Once the amount held by a transient lodging tax collector equals or exceeds $100, or by December 31 of each year if the $100 threshold is not met, the transient lodging tax collector shall remit the tax collected at the next following reporting period established by the unit of local government for payment of the tax.
(3) A unit of local government may not assess any penalty or interest against a transient lodging tax collector that withholds payments pursuant to this section. [2005 c.610 §4; 2013 c.610 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.355 - Computation of tax; total retail price; when tax due.

(1)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
(b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.
(2) The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]
Note:
320.355 and 320.360 were added to and made a part of 320.300 to 320.365 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.357 - Exemption of military facilities used for temporary occupancy.

Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by:
(1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or
(2) Employees or agents of the department. [2021 c.525 §47]
Note:
See first note under 320.308.
Note:
320.357 was added to and made a part of 320.300 to 320.365 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.360 - Due date of returns; payment of tax; preemption.

(1) The transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of transient lodging, or a transient lodging intermediary described in ORS 320.300 (12)(c), as applicable, is responsible for collecting any local transient lodging tax and shall file a return of the tax with the unit of local government that imposes the tax, or with any tax administrator identified by the unit of local government, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the reporting period to which the return relates.
(2) Returns shall be filed on or before the deadline fixed by the unit of local government for filing returns and shall be made under penalties for false swearing.
(3) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the unit of local government at the time fixed for filing returns.
(4) This section applies to a transient lodging tax collector unless a charter provision or ordinance or resolution of the unit of local government, or an agreement entered into between the transient lodging tax collector and the unit of local government, provides otherwise. [2018 c.34 §6; 2019 c.498 §5]
Note:
See note under 320.355.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.365 - Department of Revenue to collect local transient lodging taxes on local not regional level; rules.

(1) The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS 305.620, on a local level rather than a regional level.
(2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.401 - Transportation project tax expenditures in continuous effect.

For purposes of ORS 315.037, any tax expenditure enacted with respect to any or all transportation project taxes shall remain in continuous effect until the Legislative Assembly expressly provides otherwise. [2019 c.491 §19]
Note:
Section 52, chapter 491, Oregon Laws 2019, provides:
Sec. 52.
Section 19 of this 2019 Act [320.401] applies to tax expenditures enacted before, on or after the effective date of this 2019 Act [September 29, 2019] with respect to transportation project taxes. [2019 c.491 §52]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.405 - Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.

(1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state.
(2)(a) The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. The tax may be rounded to the nearest whole cent.
(b) The privilege tax becomes due upon the sale at retail of a taxable motor vehicle that:
(A) Has never been registered in this state; or
(B) Has been registered only to a vehicle dealer for use as a demonstrator in the course of the vehicle dealer’s business.
(3)(a) A vehicle dealer may collect the amount of the privilege tax computed on the retail sales price of a taxable motor vehicle from the purchaser of the taxable motor vehicle.
(b) Notwithstanding paragraph (a) of this subsection, the purchaser of a taxable motor vehicle from whom the privilege tax is collected is not considered a taxpayer for purposes of the privilege tax imposed under this section. [2017 c.750 §90; 2018 c.93 §11]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.410 - Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid.

(1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller.
(2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle.
(3) The use tax is a liability of the purchaser of the taxable motor vehicle.
(4) The use tax shall be reduced, but not below zero, by the amount of any privilege, excise, sales or use tax imposed by any jurisdiction on the sale, or on the storage, use or other consumption, of the taxable motor vehicle. The reduction under this subsection shall be made only upon a showing by the purchaser that a privilege, excise, sales or use tax has been paid.
(5) The amount of the use tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser.
(6) A purchaser’s liability for the use tax is satisfied by a valid receipt given to the purchaser under ORS 320.420 by the seller of the taxable motor vehicle. [2017 c.750 §91]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.

(1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale.
(2) The excise tax is a liability of the purchaser of the taxable bicycle.
(3) The amount of the excise tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser.
(4) A seller shall collect the excise tax at the time of the taxable sale.
(5) A purchaser’s liability for the excise tax is satisfied by a valid receipt given to the purchaser by the seller of the taxable bicycle showing payment of the excise tax. [2017 c.750 §92; 2018 c.93 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state.

(1) A seller shall collect the use tax imposed under ORS 320.410 from a purchaser of a taxable motor vehicle and give the purchaser a receipt for the use tax in the manner and form prescribed by the Department of Revenue if:
(a) The seller is:
(A) Engaged in business in this state;
(B) Required to collect the use tax; or
(C) Authorized by the department, under rules the department adopts, to collect the use tax and, for purposes of the use tax, regarded as a seller engaged in business in this state; and
(b) The seller makes sales of taxable motor vehicles for storage, use or other consumption in this state that are subject to the use tax.
(2) A seller required to collect the use tax under this section shall collect the tax:
(a) At the time of the taxable sale; or
(b) If the storage, use or other consumption of the taxable motor vehicle is not taxable at the time of sale, at the time the storage, use or other consumption becomes taxable.
(3) To ensure the proper administration of ORS 320.410, and to prevent evasion of the use tax, the following presumptions are established:
(a) A taxable motor vehicle is stored, used or otherwise consumed in this state if it is present in this state for private or public display or storage.
(b)(A) A taxable motor vehicle sold by any seller for delivery in this state was sold for storage, use or other consumption in this state unless the contrary is proved.
(B) The burden of proving the contrary is on the seller unless the seller takes from the purchaser a resale certificate to the effect that the taxable motor vehicle was purchased for resale in the ordinary course of the purchaser’s business.
(c)(A) A taxable motor vehicle delivered outside this state to a purchaser known by the seller to be a resident of this state was purchased from the seller for storage, use or other consumption in this state and stored, used or otherwise consumed in this state unless the contrary is proved.
(B) The contrary may be proved by:
(i) A statement in writing, signed by the purchaser or an authorized agent of the purchaser and retained by the seller, that the taxable motor vehicle was purchased for storage, use or other consumption exclusively at a designated point or points outside this state; or
(ii) Other evidence satisfactory to the department that the taxable motor vehicle was not purchased for storage, use or other consumption in this state. [2017 c.750 §93]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.435 - Deposit and transfers 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) The greater of $12 million or 45 percent of the gross amount of the moneys received from the privilege tax 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; 2022 c.25 §5]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.

(1) For purposes of determining the moneys available in the Oregon Forest Land Protection Fund described in ORS 477.750 as of February 16, such shall be the balance shown on such date less the total of:
(a) The unexpended balance as of February 16 of the amount budgeted to be expended from the account for the fiscal year in which the determination is made; and
(b) The amount budgeted to be expended from the account for the following fiscal year.
(2) The insurance principle is recognized in providing funds for emergency forest fire control. [1953 c.375 §4; 1961 c.297 §4; 1963 c.88 §1; 1967 c.429 §7; 1985 c.759 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.055

[1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.075

[1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.145 - Tax revenue credited to suspense account; refunds.

(1) The revenue from the taxes levied by ORS 321.005 to 321.185 and 321.560 to 321.600 shall be remitted to the State Treasurer who shall deposit it in a suspense account established under the provisions of ORS 293.445.
(2) Notwithstanding the provisions of ORS 291.238, the amount of moneys necessary to pay refunds of the taxes levied under ORS 321.015 (1) to (4) hereby is appropriated continuously to the Department of Revenue from the suspense account referred to in subsection (1) of this section, and shall be used by the department for the payment of all refunds of taxes levied under ORS 321.015 (1) to (4) that have been audited and approved by the department. Any penalties, interest and taxes then due from the taxpayer shall be applied in that order in computing any refund, and only the balance due the taxpayer, if any, shall be refunded. The department shall on its records charge each refund against the revenue from the tax with respect to which the refund is made. [1953 c.375 §16; 1957 c.309 §4; 1957 c.528 §6; 1961 c.270 §1; 1985 c.759 §16; 1999 c.968 §3; 2003 c.769 §3; 2013 c.639 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.152 - Distribution of tax revenue.

(1) Subject to ORS 321.145 (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to (5) of this section.
(2) That part of the moneys derived from taxes levied by ORS 321.015 (1) shall be transferred to the Forest Research and Experiment Account described in ORS 321.185.
(3) That part of the moneys derived from taxes levied by ORS 321.015 (3) shall be transferred to the State Forestry Department Account referred to in ORS 526.060. Notwithstanding ORS 291.238, the moneys transferred to the State Forestry Department Account under this section are appropriated continuously for and shall be used by the State Forester, under the supervision and direction of the State Board of Forestry, for the purposes of administering the Oregon Forest Practices Act and the forest practices monitoring program.
(4) That part of the moneys derived from taxes levied by ORS 321.015 (2) shall be transferred to the Oregon Forest Land Protection Fund described in ORS 477.750.
(5) That part of the moneys derived from taxes levied by ORS 321.015 (4) shall be transferred to the subaccount established pursuant to ORS 350.520. [1985 c.759 §3; 1995 c.507 §2; 1999 c.968 §4; 2003 c.769 §4; 2013 c.639 §4]
Note:
321.152 was added to and made a part of ORS chapter 321 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.185 - Forest Research and Experiment Account; appropriation.

(1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 and 526.225.
(2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.201 - Definition of "forestland" for ORS 321.201 to 321.222.

As used in ORS 321.201 to 321.222, "forestland" means either forestland, as defined in ORS 321.257, that is located in western Oregon or forestland, as defined in ORS 321.805, that is located in eastern Oregon. [2001 c.860 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.204 - Legislative findings and declarations.

The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.207 - Valuation models; rules.

(1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon.
(2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.210 - Proposed specially assessed values; notice; comments; hearing.

(1) Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 and for the purpose of certifying specially assessed values of forestland under ORS 321.354 and 321.833, for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year.
(2) The specially assessed values proposed under this section and certified under ORS 321.216 for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS 321.216 for forestland in eastern Oregon.
(3) The department shall give notice of the proposed specially assessed values to:
(a) County assessors and associations, trade organizations and other persons that the department, in its discretion, finds represent forestland owners; and
(b) Any other person that has made a written request to the department to be given notice of proposed specially assessed values.
(4) The notice required under subsection (3) of this section must contain:
(a) The proposed specially assessed values;
(b) A description of the valuation model employed in determining the proposed specially assessed values;
(c) A summary of the market data used to determine the proposed specially assessed values; and
(d) The date, time and location of the public hearing described in subsection (6) of this section.
(5) Following the giving of notice required under this section, members of the public may submit written comments on the proposed specially assessed values to the department. Written comments received by the department on or before May 1 of the assessment year for which the specially assessed values are proposed shall be considered by the department prior to the department certifying specially assessed values to the county assessors under ORS 321.216.
(6) Prior to adopting specially assessed values of forestland for a tax year, the department shall conduct a public hearing on the proposed specially assessed values. Any person interested in providing testimony on the proposed specially assessed values shall be given the opportunity to do so at the hearing. [2001 c.860 §16]