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Amusement Device Taxes | Midpage
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Oregon Revised Statutes
Title 29
Chapter 320
Amusement Device Taxes
Amusement Device Taxes
320.005
Definitions for ORS 320.005 to 320.150
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
320.016
When tax is due; replacing amusement devices
320.075
Joint and several liability for tax; late payment penalty
320.080
Procedure on failure to pay tax or penalty
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