Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 320: Miscellaneous Taxes/§ 320.189
Oregon Statutes

§ 320.189 — Payment of taxes

Oregon § 320.189
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 320Miscellaneous Taxes

This text of Oregon § 320.189 (Payment of taxes) 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. § 320.189 (2026).

Text

Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued.

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Legislative History

2007 c.829 §8; 2009 c.534 §5

Nearby Sections

15
§ 320.005
Definitions for ORS 320.005 to 320.150
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Amusement device excise tax; amount
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Increase in tax when net receipts exceed specified amounts; rules
§ 320.013
Additional tax for Oregon Youth Corps
§ 320.015
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§ 320.016
When tax is due; replacing amusement devices
§ 320.020
§ 320.020
§ 320.030
§ 320.030
§ 320.031
§ 320.031
§ 320.040
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Bluebook (online)
Oregon § 320.189, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/320.189.