Oregon § 307.885 Applicability of other provisions of tax law

Oregon Statutes

§ 307.885 — Applicability of other provisions of tax law

Oregon § 307.885

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.885 (Applicability of other provisions of tax law) 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. § 307.885 (2026).

Text

(1)Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 307.870 to 307.890 as if the heavy equipment rental tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to any qualified heavy equipment provider required to collect the tax.

(2)Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect th

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(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 307.870 to 307.890 as if the heavy equipment rental tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to any qualified heavy equipment provider required to collect the tax.
(2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer.