When purchasers required to remit use tax and excise tax
Any purchaser liable for the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) or the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) and from whom the tax has not been collected shall, on or before the 20th day of the month following the close of the month in which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100]
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