Oregon Law
Law as of Jan 1, 2026
Chapter contents
320.005Definitions for ORS 320.005 to 320.150 320.010[Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)] 320.011Amusement device excise tax; amount 320.012Increase in tax when net receipts exceed specified amounts; rules 320.013Additional tax for Oregon Youth Corps 320.015[1955 c.574 §3; repealed by 1957 c.384 §6] 320.016When tax is due; replacing amusement devices 320.020[Repealed by 1991 c.459 §272c] 320.030[Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16] 320.031[1995 c.255 §2; repealed by 1999 c.501 §12] 320.040[Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12] 320.050[Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12] 320.060[Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12] 320.065[1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12] 320.070[Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12] 320.075Joint and several liability for tax; late payment penalty 320.080Procedure on failure to pay tax or penalty 320.090[Repealed by 1981 c.677 §8] 320.100Distribution of tax receipts 320.110Rules 320.120Employment of agents 320.130Law enforcement officers to enforce tax and assist department 320.140Tax does not legalize ownership, display or operation in violation of law 320.150Oregon State Lottery assistance in tax collection responsibilities 320.170Restriction on construction tax imposed by school district 320.171Restriction on construction tax imposed by local government, local service district or special government body 320.173Exemptions 320.176Limitations; rates; adjustment by Department of Revenue 320.179School district resolutions; collections; requirements 320.183Long-term facilities plan for capital improvements 320.186Payment of obligations 320.189Payment of taxes 320.192City or county ordinance or resolution to impose tax; requirements; payment of taxes 320.195Deposit of revenues; required uses 320.300Definitions for ORS 320.300 to 320.365 320.302Certain terms definable by rule 320.303Invoice to be provided upon payment of tax 320.305Rate and computation of tax; total retail price; when tax due; collector reimbursement 320.308Exemptions; exception 320.310Records and statements 320.315Due date and form of returns; payment of tax 320.320Refunds 320.325Amounts held in trust; enforcement; joint and several liability 320.330Applicability of other provisions of tax law 320.332Disclosure of confidential information by Department of Revenue and local governments; rules 320.335Distribution of moneys received 320.340Exemption from public records law 320.345Collector reimbursement charges 320.347Alternative remittance of receipts from tax on camping and recreational vehicle spaces 320.350Tax moratorium; exceptions; uses of revenues 320.355Computation of tax; total retail price; when tax due 320.357Exemption of military facilities used for temporary occupancy 320.360Due date of returns; payment of tax; preemption 320.365Department of Revenue to collect local transient lodging taxes on local not regional level; rules 320.400Definitions for ORS 320.400 to 320.490 and 803.203 320.401Transportation project tax expenditures in continuous effect 320.405Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser 320.410Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid 320.415Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale 320.420Collection of use tax; time of collection; presumptions of use in this state 320.425Exempt sales; nonresident purchasers; certain auction sales; resale certificates 320.430Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle 320.435Deposit and transfers of revenue from motor vehicle privilege and use taxes 320.440Deposit of revenue from excise tax on bicycles 320.445Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes 320.450Liability for taxes; amounts held in trust; warrants for collection; conference; appeal 320.455When purchasers required to remit use tax and excise tax 320.460Sellers required to keep records; examination of records by Department of Revenue 320.465Subpoena authority of Department of Revenue; enforcement; contempt of court 320.470Disclosure of information; appeal 320.475Applicability of other provisions of tax law 320.480Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203 320.485Agreement with Department of Transportation for collection of use tax 320.490Local government motor vehicle tax moratorium 320.550Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax 320.555Applicability of other provisions of tax law 320.560Distribution of moneys received 320.990Penalties

Chapter 320 — Miscellaneous Taxes

ORS 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.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Earlier statutory text is available in an ingested published ORS edition.