Chapter 307 — Chapter 307

ORS 307.875 Heavy equipment provider registration; records and statements; rules. (1) Every qualified heavy equipment provider shall register with the Department of Revenue in the form and manner prescribed by the department no later than December 15 immediately preceding the beginning of the next property tax year by certifying that the provider is engaged in the line of business described in ORS 307.870 (7)

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ORS 307.878 Collection of tax; quarterly returns; remittance of tax. (1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing

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ORS 307.880 Refunds. If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5]

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ORS 307.883 Taxes held in trust; warrant for delinquent taxes; enforcement procedures. (1) Every qualified heavy equipment provider is deemed to hold the amount of heavy equipment rental taxes collected in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided under ORS 307.878

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ORS 307.885 Applicability of other provisions of tax law. (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

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ORS 307.888 Distribution of moneys received; certain information not confidential. (1) All moneys received by the Department of Revenue pursuant to ORS 307.870 to 307.890, and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445

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ORS 307.890 Exemption from disclosure; statutory conflict resolution. (1) Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings

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ORS 307.990 Penalties. If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. [1959 c.659 §5; 2011 c.83 §8; 2011 c.597 §180]

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