2017 ORS 319.120¹
Remedies cumulative

Except as otherwise provided in ORS 319.180 (Payment of tax) and 319.200 (Assessing tax and penalty where dealer fails to report), the remedies of the state provided in ORS 319.090 (Immediate collection of tax and interest), 319.100 (Revocation of license) and 319.110 (Cancellation of license on request of dealer or when licensee no longer a dealer) are cumulative. No action taken pursuant to those statutes shall relieve any person from the penal provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and 319.990 (Penalties). [Amended by 1967 c.54 §1; 1999 c.769 §7]

Chapter 319

Atty. Gen. Opinions

Applicability to “license” tax of exemp­tions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229

1 Legislative Counsel Committee, CHAPTER 319—Motor Vehicle and Aircraft Fuel Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors319.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano319.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.