Oregon § 320.455 When purchasers required to remit use tax and excise tax

Oregon Statutes

§ 320.455 — When purchasers required to remit use tax and excise tax

Oregon § 320.455

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.455 (When purchasers required to remit use tax and excise 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. § 320.455 (2026).

Text

Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report.

Free access — add to your briefcase to read the full text and ask questions with AI

Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report.