Miscellaneous Taxes

ORS 320.440
Deposit of revenue from excise tax on bicycles


The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the excise tax. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.


After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the excise tax to the Multimodal Active Transportation Fund established under ORS 367.091 (Multimodal Active Transportation Fund) for the purpose of providing grants for bicycle and pedestrian transportation projects under ORS 367.093 (Grants from Multimodal Active Transportation Fund). [2017 c.750 §97; 2019 c.491 §25]
Chapter 320

Notes of Decisions

Amusement device tax is privilege tax, and not property tax subject to limitations of section 11b, Article XI of Oregon Constitution. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)


Last accessed
Jun. 26, 2021