2017 ORS 803.203¹
Proof of payment of taxes

(1) A person that purchases a taxable motor vehicle from a seller that is not subject to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) may not register or title the taxable motor vehicle in Oregon unless the person provides proof that the person:

(a) Paid the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail); or

(b) Is not required to pay the use tax for the reasons provided in ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) (4).

(2) The person shall provide the proof described in subsection (1) of this section to the Department of Transportation in the manner established by the department by rule. [2017 c.750 §109]

Note: 803.203 (Proof of payment of taxes) was added to and made a part of the Oregon Vehicle Code by legislative action but was not added to ORS chapter 803 or any series therein. See Preface to Oregon Revised Statutes for further explanation.

Chapter 803

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to fees imposed under this chapter, (1991) Vol 46, p 447

1 Legislative Counsel Committee, CHAPTER 803—Vehicle Title and Registration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors803.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 803, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano803.­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.