Any consumer subject to the tax imposed under ORS 403.200 and from whom the tax has not been collected shall, on or before the 20th day of the month following the close of the calendar year in which the tax is due, file with the Department of Revenue a report of the amount of tax due from the consumer in the preceding tax year in the detail and form as prescribed by the department, submitting with the report the amount of tax due.
ORS 403.217
Applied in 1 court decision — leading case Ooma, Inc. v. Dept. of Rev. (2020)
Most recently applied in Ooma, Inc. v. Dept. of Rev. (March 2020)
2014 c.59 §12
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.