OAR 150-320-0430
Vehicle Use Tax Alternative Filing Format

(1) A person with a valid vehicle dealer certificate issued under ORS 822.020 (Issuance of certificate) who participates in the Driver and Motor Vehicle Services Division of the Department of Transportation (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax imposed by ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail), on form OR-591-D - Oregon Vehicle Use Tax Quarterly Return.
(2) If a person described in section (1) of this rule elects to file a quarterly return, under ORS 305.229 (When penalties not imposed), the department will not impose a late payment or late filing penalty added to the amount of tax by ORS 314.400 (Penalty for failure to file report or return or to pay tax when due), unless the return is filed or payment is made later than the due date prescribed in ORS 320.445 (Collection at point of sale of use tax and excise tax).

Source: Rule 150-320-0430 — Vehicle Use Tax Alternative Filing Format, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-320-0430.

Last Updated

Jun. 8, 2021

Rule 150-320-0430’s source at or​.us