Miscellaneous Taxes

ORS 320.330
Applicability of other provisions of tax law

Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 320.305 (Rate and computation of tax) to 320.340 (Exemption from public records law) as if the state transient lodging tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to the transient lodging tax collector required to collect the tax. Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the transient lodging tax collector required to collect the tax and the transient lodging tax collector is considered a taxpayer. [2003 c.818 §7; 2013 c.610 §9]
(Temporary provisions relating to Department of Revenue’s use of raw Internet metadata for enforcement of transient lodging taxes)
Note: Sections 5 and 6, chapter 600, Oregon Laws 2019, provide:


Last accessed
Mar. 11, 2023