Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 320 - MISCELLANEOUS TAXESTRANSPORTATION PRESERVATION AND MODERNIZATION TAXES
TRANSPORTATION PROJECT TAXES
Section 320.455 - When purchasers required to remit use tax and excise tax

ORS § 320.455

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Current through 2024 Regular Session legislation
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.

ORS 320.455

Amended by 2018 Ch. 93,§ 14, eff. 6/2/2018.
Added by 2017 Ch. 750,§ 100, eff. 10/6/2017.