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Oregon Revised Statutes

Assessments, Fees and Taxes

Assessments, Fees and Taxes

731.804Assessments; rules; fees; how determined 731.808“Gross amount of premiums” defined 731.812Foreign and alien insurer’s report of Oregon business 731.820Gross premium tax on fire insurance premiums 731.822Prepayment of tax due 731.824Tax on underwriting profits of wet marine and transportation insurers 731.828Computation of wet marine and transportation insurance tax 731.830Premium tax on gross amount of premiums insurer receives for wet marine and transportation insurance 731.833Record keeping requirements for wet marine and transportation insurance contracts 731.834Insurance producer’s collection of taxes on wet marine and transportation insurance; report to director; rules 731.836Limitation on enforcement of insurer’s tax obligations 731.840Retaliatory or corporate excise tax in lieu of certain taxes and assessments; certain local taxes prohibited 731.841Conditions under which local authority to tax insurer is preempted 731.842Adjustment of amount to be prepaid for taxes; extension of time for payment; interest; penalty for late payment 731.844No personal liability for paying invalid tax