ORS 320.150¹
Oregon State Lottery assistance in tax collection responsibilities

The Department of Revenue and the Oregon State Lottery Commission shall enter into an agreement pursuant to which the Oregon State Lottery shall assist the department in the collection of excise taxes imposed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) on amusement devices operated under the authority of the Oregon State Lottery Commission pursuant to ORS 461.215 (Video lottery games) and 461.217 (Video lottery game regulation) and any other functions of the department under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) as may be provided under the agreement. The agreement is not intended to preclude performance by the department of collection functions as from time to time may be required, nor is the agreement intended to preclude the performance of functions by the Oregon State Lottery, under less formal arrangements made with the department, with respect to the tax imposed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) if the functions are not specifically mentioned in the agreement. The collection of taxes under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) by the Oregon State Lottery does not render the Oregon State Lottery or the agents and employees of the Oregon State Lottery responsible for collection of the tax. [1993 c.803 §13; 1999 c.501 §9; 2005 c.94 §98]

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­html (2019) (last ac­cessed May 16, 2020).
 
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. Currency Information