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]
Section 803.203 — Proof of payment of taxes,