Miscellaneous Taxes

ORS 320.480
Department of Revenue to administer and enforce transportation project tax laws

  • agreement with Department of Transportation for purposes of ORS 803

(1)

The Department of Revenue shall administer and enforce ORS 320.400 (Definitions for ORS 320) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes).

(2)

The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of ORS 320.400 (Definitions for ORS 320) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) and that are consistent with ORS 320.400 (Definitions for ORS 320) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes).

(3)

The Department of Transportation shall enter into an agreement with the Department of Revenue for purposes of the implementation, administration and enforcement by the Department of Transportation of those provisions of ORS 803.203 (Proof of payment of taxes), and rules or procedures adopted or established by the Department of Revenue under this section, that the Department of Transportation and the Department of Revenue determine are necessary for the effective and efficient implementation, administration and enforcement of ORS 803.203 (Proof of payment of taxes). [2017 c.750 §105]
Source

Last accessed
May 30, 2023

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