2017 ORS 320.470¹
Disclosure of information
  • appeal

(1) Notwithstanding the confidentiality provisions of ORS 320.475 (Applicability of other provisions of tax law), the Department of Revenue may disclose information received under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and 803.203 (Proof of payment of taxes).

(2) The Department of Transportation may disclose information obtained under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and 803.203 (Proof of payment of taxes) to the Department of Revenue for the purposes of carrying out the provisions of ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes).

(3) Except as otherwise provided in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes), a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). These appeal rights are the exclusive remedy available to determine the person’s liability for the transportation project taxes. [2017 c.750 §103]

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­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.