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.
ORS 320.455
Applied in 1 court decision — leading case EAN Holdings, LLC v. Dept. of Rev. (2020)
Most recently applied in EAN Holdings, LLC v. Dept. of Rev. (August 2020)
2017 c.750 §100; 2018 c.93 §14
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.