AMUSEMENT DEVICE TAXES
- Section 320.005 - Definitions for ORS 320.005 to 320.150
- Section 320.010 - [Repealed]
- Section 320.011 - Amusement device excise tax; amount
- Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules
- Section 320.013 - Additional tax for Oregon Youth Corps
- Section 320.015 - [Repealed]
- Section 320.016 - When tax is due; replacing amusement devices
- Section 320.020 - [Repealed]
- Section 320.030 - [Repealed]
- Section 320.031 - [Repealed]
- Section 320.040 - [Repealed]
- Section 320.050 - [Repealed]
- Section 320.060 - [Repealed]
- Section 320.065 - [Repealed]
- Section 320.070 - [Repealed]
- Section 320.075 - Joint and several liability for tax; late payment penalty
- Section 320.080 - Procedure on failure to pay tax or penalty
- Section 320.090 - [Repealed]
- Section 320.100 - Distribution of tax receipts
- Section 320.110 - Rules
- Section 320.120 - Employment of agents
- Section 320.130 - Law enforcement officers to enforce tax and assist department
- Section 320.140 - Tax does not legalize ownership, display or operation in violation of law
- Section 320.150 - Oregon State Lottery assistance in tax collection responsibilities