Oregon § 307.878 Collection of tax; quarterly returns; remittance of tax

Oregon Statutes

§ 307.878 — Collection of tax; quarterly returns; remittance of tax

Oregon § 307.878

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.878 (Collection of tax; quarterly returns; remittance of tax) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.878 (2026).

Text

(1)Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penaltie

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(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return.