- (1) A person with a valid vehicle dealer certificate issued under ORS 822.020 who participates in the Driver and Motor Vehicle Services Division of the Department of Transportation (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax imposed by ORS 320.410, on form OR-591-D - Oregon Vehicle Use Tax Quarterly Return.
- (2) If a person described in section (1) of this rule elects to file a quarterly return, under ORS 305.229, the department will not impose a late payment or late filing penalty added to the amount of tax by ORS 314.400, unless the return is filed or payment is made later than the due date prescribed in ORS 320.445.
Statutory/Other Authority
ORS 305.100, 305.145, 305.229, 314.385 & 320.480
Statutes/Other Implemented
ORS 305.145, 305.229, 314.385, 320.455 & 320.480
History
REV 25-2018, adopt filed 12/28/2018, effective 01/01/2019
REV 19-2018, temporary adopt filed 10/26/2018, effective 10/26/2018 through 04/23/2019