Title 29, Revenue and Taxation

For purposes of ORS 315.037, any tax expenditure enacted with respect to any or all transportation project taxes shall remain in continuous effect until the Legislative Assembly expressly provides otherwise. [2019 c.491 §19]

(1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state. (2)(a) The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. The t…

(1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller. (2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. (3) The use tax is a…

(1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale. (2) The excise tax is a liability of the purchaser of the taxable bicycle. (3) The amount of the excise tax shall be separately stated on an invoice, recei…

(1) A seller shall collect the use tax imposed under ORS 320.410 from a purchaser of a taxable motor vehicle and give the purchaser a receipt for the use tax in the manner and form prescribed by the Department of Revenue if: (a) The seller is: (A) Engaged in business in this stat…

(1) Notwithstanding ORS 320.405, a seller is not liable for the privilege tax with respect to a taxable motor vehicle that is sold to: (a) A purchaser who is not a resident of this state; or (b) A business if the storage, use or other consumption of the taxable motor vehicle will…

(1)(a) If the amount of transportation project taxes paid by a seller or purchaser exceeds the amount of taxes due, the Department of Revenue shall refund the amount of the excess. (b) Except as provided in paragraph (c) of this subsection, the period prescribed for the departmen…

(1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 and the use tax imposed under ORS 320.410 in a suspense account established under ORS 293.445 for the purpose of receiving the revenue. The department may pay expens…

(1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 in a suspense account established under ORS 293.445 for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enf…

(1) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, the use tax imposed under ORS 320.410 and the excise tax imposed under ORS 320.415 shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each…

(1) Every seller of taxable vehicles who collects any amount of transportation project taxes shall hold the amount in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided in ORS 320.445. (2) If a seller of taxable vehic…

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…

(1)(a) A seller of taxable vehicles shall keep receipts, invoices and other pertinent records related to retail sales of taxable vehicles in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or…

(1) The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designate…

(1) Notwithstanding the confidentiality provisions of ORS 320.475, the Department of Revenue may disclose information received under ORS 320.400 to 320.490 and 803.203 to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.405, 320.410 and …

Except as otherwise provided in ORS 320.400 to 320.490 and 803.203 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, co…

(1) The Department of Revenue shall administer and enforce ORS 320.400 to 320.490 and 803.203. (2) The department may adopt or establish rules and procedures that the department considers necessary or appropriate for the implementation, administration and enforcement of ORS 320.4…

(1) The Department of Revenue and the Department of Transportation shall enter into an agreement pursuant to which the Department of Transportation shall assist the Department of Revenue in the collection of the use tax imposed under ORS 320.410 and any other functions of the Dep…

(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute; or (b) Approved by the governing body of the local government and in effect on or before October 6, 2017. (2) This section applies to: (a) A tax i…

(1) As used in this section: (a) “Employer” has the meaning given that term in ORS 316.162. (b) “Resident of this state” has the meaning given that term in ORS 316.027. (c) “Wages” has the meaning given that term in ORS 316.162. (2) A tax is imposed at the rate of one-tenth of on…

Except as otherwise provided in ORS 320.550 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinq…

(1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320…

Violation of any provision of ORS 320.005 to 320.150 is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182] _______________

As used in ORS 321.005 to 321.185 and 321.560 to 321.600, unless the context requires otherwise: (1) “Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau…

The prevention and suppression of, and preparedness for, forest fires on forestlands for the preservation of forest resources and the continuous growth of timber on lands suitable therefor, are declared to be the public policy of the State of Oregon. The Legislative Assembly reco…

The Legislative Assembly finds that it is in the interest of the State of Oregon that the public as a whole share responsibility for protecting the forests of this state, by making funds available for suppression of fires. [1967 c.429 §60; 2025 c.581 §5c]

(1) For the calendar years beginning January 1, 2026, and January 1, 2027, there is levied a privilege tax of 90.00 cents per thousand feet, board measure, upon taxpayers for the privilege of harvesting of all merchantable forest products harvested on forestlands. Subject to ORS …

(1) In addition to the taxes levied under ORS 321.015 (1) to (4), there hereby is levied a privilege tax upon taxpayers on the harvesting of all merchantable forest products harvested on forestlands in the amount provided in subsection (2) of this section. (2) The rate of tax lev…

(1) For purposes of determining the moneys available in the Oregon Forest Land Protection Fund described in ORS 477.750 as of February 16, such shall be the balance shown on such date less the total of: (a) The unexpended balance as of February 16 of the amount budgeted to be exp…

(1) The taxes levied under ORS 321.015 shall be due and payable annually, on or before April 15, for the preceding calendar year. The tax shall be delinquent if not paid by the due date, which shall be determined without regard to any extension of time for filing the return. (2) …

(1) The revenue from the taxes levied by ORS 321.005 to 321.185 and 321.560 to 321.600 shall be remitted to the State Treasurer who shall deposit it in a suspense account established under the provisions of ORS 293.445. (2) Notwithstanding the provisions of ORS 291.238, the amoun…

(1) Subject to ORS 321.145 (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to…

(1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State Unive…

As used in ORS 321.201 to 321.222, “forestland” means either forestland, as defined in ORS 321.257, that is located in western Oregon or forestland, as defined in ORS 321.805, that is located in eastern Oregon. [2001 c.860 §13]

The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestl…

(1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon. (2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable…

(1) Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 and for the purpose of certifying specially assessed values of forestland under ORS 321.354 and 321.833, for each tax year the Department of Revenue shall give notice of proposed specially…

(1) At any time, the Department of Revenue may convene a forestland value advisory committee to assist the department in developing a valuation model under ORS 321.207 or in determining specially assessed values of forestland. If the department convenes a committee, it shall be c…

(1) On or before June 1 of each assessment year, the Department of Revenue shall adopt specially assessed values of forestland, as of the assessment date for that year. The department shall certify the specially assessed values of forestland in eastern Oregon to the county assess…

(1) At any time following certification of the specially assessed values under ORS 321.216 and before July 1 of the tax year, five or more taxpayers owning in the aggregate not less than five percent of the total forestland in a single land market area may appeal any or all of th…

Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS 321.216 shall be made to the property value appeals board in the manner prescribed in ORS 309.100. [2001 c.860 §20; 2023 c.29 §39]

As used in ORS 321.257 to 321.390, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Forestland” means land in western Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species…

The Legislative Assembly finds that: (1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital. (2) The interests of this state, its reside…

The purposes of ORS 321.257 to 321.390 are: (1) To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 to 321.222. (2) To establish a special assessment program as a means of:…

The following forestland may not be assessed under ORS 321.257 to 321.390: (1) Forestland assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674, 308.805 to 308.820 and 308.990. (2) Except as provided in ORS 321.347, land that is prepared using intensive cultiva…

All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]