Oregon

320.005 Definitions for ORS 320

320.010 [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 …

320.011 Amusement device excise tax; amount

320.012 Increase in tax when net receipts exceed specified amounts; rules

320.013 Additional tax for Oregon Youth Corps

320.015 [1955 c.574 §3; repealed by 1957 c.384 §6]

320.016 When tax is due; replacing amusement devices

320.020 [Repealed by 1991 c.459 §272c]

320.030 [Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]

320.031 [1995 c.255 §2; repealed by 1999 c.501 §12]

320.040 [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c…

320.050 [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 199…

320.060 [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 …

320.065 [1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]

320.070 [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 …

320.075 Joint and several liability for tax; late payment penalty

320.080 Procedure on failure to pay tax or penalty

320.090 [Repealed by 1981 c.677 §8]

320.100 Distribution of tax receipts

320.110 Rules

320.120 Employment of agents

320.130 Law enforcement officers to enforce tax and assist department

320.140 Tax does not legalize ownership, display or operation in violation of law

320.150 Oregon State Lottery assistance in tax collection responsibilities