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Oregon Administrative Rules

Division 320

Or. Admin. R. ch. 150, div. 320

Provisions Applicable to Privilege Tax

Department of Revenue

0012Location of Amusement Devices 0030Waiver of Penalty 0040State Lodging Tax 0041Liability for Unpaid State Lodging Taxes 0050State Lodging Tax Exemptions 0060Lodging Tax Information Sharing with Local Governments 0365Administration of Local Lodging Taxes 0400Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415 0410Vehicle Use Tax – Proof of Payment of Tax 0420Resale Certificate – Documentation Required 0430Vehicle Use Tax Alternative Filing Format 0510Statewide Transit Tax Employer Penalty 0520Statewide Transit Tax: Reporting and Payment Due Dates