ORS 320.140
Tax does not legalize ownership, display or operation in violation of law

320.005
Definitions for ORS 320.005 to 320.150 320.011
Amusement device excise tax 320.012
Increase in tax when net receipts exceed specified amounts 320.013
Additional tax for Oregon Youth Corps 320.016
When tax is due 320.075
Joint and several liability for tax 320.080
Procedure on failure to pay tax or penalty 320.100
Distribution of tax receipts 320.110
Rules 320.120
Employment of agents 320.130
Law enforcement officers to enforce tax and assist department 320.140
Tax does not legalize ownership, display or operation in violation of law 320.150
Oregon State Lottery assistance in tax collection responsibilities 320.170
Restriction on construction tax imposed by school district 320.171
Restriction on construction tax imposed by local government, local service district or special government body 320.173
Exemptions 320.176
Limitations 320.179
School district resolutions 320.183
Long-term facilities plan for capital improvements 320.186
Payment of obligations 320.189
Payment of taxes 320.192
City or county ordinance or resolution to impose tax 320.195
Deposit of revenues 320.300
Definitions for ORS 320.300 to 320.365 320.302
Certain terms definable by rule 320.303
Invoice to be provided upon payment of tax 320.305
Rate and computation of tax 320.308
Exemptions 320.310
Records and statements 320.315
Due date and form of returns 320.320
Refunds 320.325
Amounts held in trust 320.330
Applicability of other provisions of tax law 320.332
Disclosure of confidential information by Department of Revenue and local governments 320.335
Distribution of moneys received 320.340
Exemption from public records law 320.345
Collector reimbursement charges 320.347
Alternative remittance of receipts from tax on camping and recreational vehicle spaces 320.350
Tax moratorium 320.355
Computation of tax 320.357
Exemption of military facilities used for temporary occupancy 320.360
Due date of returns 320.365
Department of Revenue to collect local transient lodging taxes on local not regional level 320.400
Definitions for ORS 320.400 to 320.490 and 803.203 320.401
Transportation project tax expenditures in continuous effect 320.405
Tax for privilege of engaging in business of selling motor vehicles at retail 320.410
Tax on use in Oregon of motor vehicles purchased out of state at retail 320.415
Excise tax on retail sale of bicycles 320.420
Collection of use tax 320.425
Exempt sales 320.430
Refunds for excess payments 320.435
Deposit of revenue from motor vehicle privilege and use taxes 320.440
Deposit of revenue from excise tax on bicycles 320.445
Collection at point of sale of use tax and excise tax 320.450
Liability for taxes 320.455
When purchasers required to remit use tax and excise tax 320.460
Sellers required to keep records 320.465
Subpoena authority of Department of Revenue 320.470
Disclosure of information 320.475
Applicability of other provisions of tax law 320.480
Department of Revenue to administer and enforce transportation project tax laws 320.485
Agreement with Department of Transportation for collection of use tax 320.490
Local government motor vehicle tax moratorium 320.550
Tax on wages 320.555
Applicability of other provisions of tax law 320.560
Distribution of moneys received 320.990
Penalties