TRANSPORTATION PROJECT TAXES

Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203
Section 320.401 - Transportation project tax expenditures in continuous effect
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
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
Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale
Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state
Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates
Section 320.430 - Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle
Section 320.435 - Deposit and transfers of revenue from motor vehicle privilege and use taxes
Section 320.440 - Deposit of revenue from excise tax on bicycles
Section 320.445 - Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes
Section 320.450 - Liability for taxes; amounts held in trust; warrants for collection; conference; appeal
Section 320.455 - When purchasers required to remit use tax and excise tax
Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue
Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court
Section 320.470 - Disclosure of information; appeal
Section 320.475 - Applicability of other provisions of tax law
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
Section 320.485 - Agreement with Department of Transportation for collection of use tax
Section 320.490 - Local government motor vehicle tax moratorium