ORS 803.203
Proof of payment of taxes

(1)

A person that purchases a taxable motor vehicle from a seller that is not subject to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) may not register or title the taxable motor vehicle in Oregon unless the person provides proof that:

(a)

The person paid the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail);

(b)

The person is not required to pay the use tax for the reasons provided in ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) (4); or

(c)

The taxable motor vehicle was purchased and titled by a car rental company as defined in ORS 803.219 (Limitation on car rental fees) using an electronic integrator.

(2)

The person shall provide the proof described in subsection (1) of this section to the Department of Transportation in the manner established by the department by rule. [2017 c.750 §109; 2019 c.491 §12]
Note: 803.203 (Proof of payment of taxes) was added to and made a part of the Oregon Vehicle Code by legislative action but was not added to ORS chapter 803 or any series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 803.203 — Proof of payment of taxes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors803.­html.

803.010
Proof of ownership 803.012
Rules for title forms and fees 803.015
Certificate contents 803.016
Titles in form other than certificate 803.025
Violating title requirements 803.030
Exemptions from title requirement 803.035
Optional titling 803.036
Optional titling 803.040
Effect of title 803.045
Issuance of title 803.050
Application 803.053
Expedited titling 803.055
Delivery of evidence of title 803.060
Renewal 803.065
Duplicate or replacement certificate 803.070
False statement in application or assignment 803.075
False swearing prohibited 803.080
Unlawfully publishing certificate of title forms prohibited 803.085
Selling untitled vehicle prohibited 803.090
Fees for certificate of title 803.091
Title fees based on miles per gallon 803.092
Application for title upon transfer of interest 803.094
Release or assignment of title interest 803.097
Perfection of security interest in vehicle 803.098
Certain transactions that do not create security interest 803.100
Application of Uniform Commercial Code 803.102
Odometer disclosure statement upon transfer of interest 803.103
Vehicle identification number check 803.105
Failure to deliver documents on transfer 803.106
Failure to deliver information on transfer of Oregon-titled vehicle for which there is no title certificate 803.108
Effect of tax lien on transfer of vehicle 803.112
Notice of transfer of interest in vehicle 803.113
Department action upon receipt of notice under ORS 803.112 803.114
Knowingly submitting false notice of transfer 803.116
Knowingly submitting false information about transfer of interest in vehicle 803.117
Effect of notice of transfer on civil and criminal liability 803.120
Odometer disclosure 803.122
Information required 803.124
Rules for issuance of forms 803.126
Odometer disclosure without title application 803.130
Purpose of record 803.132
Circumstances under which transitional ownership record acceptable as ownership record 803.134
Fee 803.136
Mandatory rejection, return or invalidation of record by department 803.138
Discretionary rejection, return or invalidation of record by department 803.140
Application 803.200
Residency 803.203
Proof of payment of taxes 803.205
Proof of ownership or security interest on transfer or application for title or registration 803.206
Electronically transmitted documents for title, registration or odometer disclosure 803.207
Expedited titling and registration 803.210
Conditions precedent to issuance of title for certain vehicles 803.212
Inspection of vehicle identification numbers 803.215
Fee for inspection 803.217
Transfer of title and registration for vehicles abandoned by tenant 803.219
Limitation on car rental fees 803.220
Notification to department of name or address change 803.225
Failure to designate replica, reconstructed, assembled or specially constructed vehicle in title or registration application 803.230
Forging, altering or unlawfully producing or using title or registration 803.300
Failure to register 803.305
Exemptions from general registration requirements 803.310
Optional registration 803.315
Failure to pay registration fee 803.320
Permitting unlawful operation of unregistered vehicle 803.325
Purchase and use of out-of-state registered vehicle 803.350
Qualifications for registration 803.355
“Domicile” described 803.360
Domicile requirements for registration 803.370
Contents of application 803.375
False application prohibited 803.380
Failure to surrender out-of-state registration 803.385
False swearing relating to registration 803.400
Duration of registration periods 803.405
Effect of initial registration month 803.410
Department authorized to adjust periods and fees 803.415
Registration periods for vehicles 803.417
Registration period for Oregon National Guard member or military reservist 803.420
Registration fees 803.422
Registration fees based on miles per gallon 803.425
Vehicle length for fee determination 803.430
Certain vehicles required to establish registration weight for fee determination 803.435
Declaration of weight for fee determination 803.440
Failure to submit declaration of weight 803.445
Authority of counties and districts to impose registration fees 803.450
Notice of pending expiration 803.455
Failure to renew 803.460
Proof of compliance with financial responsibility requirements 803.465
Proof of compliance with pollution control equipment requirements 803.473
Effect of unpaid registration fees on issuance of duplicate or replacement certificate of title 803.478
Donation to Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program 803.500
Registration card 803.505
Failure to carry registration card 803.510
Duplicate or replacement 803.520
Issuance 803.525
Number of plates issued 803.530
Period of validity 803.533
Period of validity for Oregon National Guard member or military reservist 803.535
Size, form, material, color, design, contents 803.538
Color of sky in graphic plates 803.540
Failure to display plates 803.545
Failure to display out-of-state plates 803.550
Illegal alteration or display of plates 803.552
Car rental company 803.555
Replacement 803.560
Improper display 803.565
Removal of stickers upon sale of vehicle by dealer or towing business 803.570
Plate manufacturing fee 803.575
Fees for cards, plates and stickers 803.577
Fee for identification device for proportionally registered vehicle 803.585
Registration fees in lieu of certain other taxes and licenses 803.591
Requirements for vehicles with diesel engines 803.593
Annual report 803.600
Trip permits 803.601
Disposition of fees collected for certain permits 803.602
Proof of insurance coverage for certain trip permits 803.605
Erroneous issuance of trip permit 803.610
Reciprocity permits 803.615
Temporary permit for registration applicant 803.625
Temporary registration permits issued by dealers 803.630
Agent violation of temporary registration permit procedures 803.635
Improper use of temporary registration permit 803.640
Prohibition on showing name or address on permit 803.645
Fees for trip permits 803.650
Placement of permits in vehicles 803.655
Improper display of permit 803.660
Color and size of permits 803.665
Towing commercial fishing boat without permit
Green check means up to date. Up to date

Current through early 2024

§ 803.203’s source at oregon​.gov