ORS 403.217¹
Duties of consumers

Any consumer subject to the tax imposed under ORS 403.200 (Imposition of tax) and from whom the tax has not been collected shall, on or before the 20th day of the month following the close of the calendar year in which the tax is due, file with the Department of Revenue a report of the amount of tax due from the consumer in the preceding tax year in the detail and form as prescribed by the department, submitting with the report the amount of tax due. [2014 c.59 §12]

(formerly 401.710 to 401.790)

Atty. Gen. Opinions

Alloca­tion of tax funds in connec­tion with nontelephonic items such as radio, microwave and computer components, (1982) Vol. 42, p 239

1 Legislative Counsel Committee, CHAPTER 403—Emergency Telecommunications System, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors403.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 403, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano403.­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.
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