ORS 803.203
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:

(a)

The person paid the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail);

(b)

The person 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); or

(c)

The taxable motor vehicle was purchased and titled by a car rental company as defined in ORS 803.219 (Limitation on car rental fees) using an electronic integrator.

(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; 2019 c.491 §12]
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.

Source: Section 803.203 — Proof of payment of taxes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors803.­html.

803.010
Proof of ownership
803.012
Rules for title forms and fees
803.015
Certificate contents
803.016
Titles in form other than certificate
803.025
Violating title requirements
803.030
Exemptions from title requirement
803.035
Optional titling
803.036
Optional titling
803.040
Effect of title
803.045
Issuance of title
803.050
Application
803.053
Expedited titling
803.055
Delivery of evidence of title
803.060
Renewal
803.065
Duplicate or replacement certificate
803.070
False statement in application or assignment
803.075
False swearing prohibited
803.080
Unlawfully publishing certificate of title forms prohibited
803.085
Selling untitled vehicle prohibited
803.090
Fees for certificate of title
803.091
Title fees based on miles per gallon
803.092
Application for title upon transfer of interest
803.094
Release or assignment of title interest
803.097
Perfection of security interest in vehicle
803.098
Certain transactions that do not create security interest
803.100
Application of Uniform Commercial Code
803.102
Odometer disclosure statement upon transfer of interest
803.103
Vehicle identification number check
803.105
Failure to deliver documents on transfer
803.106
Failure to deliver information on transfer of Oregon-titled vehicle for which there is no title certificate
803.108
Effect of tax lien on transfer of vehicle
803.112
Notice of transfer of interest in vehicle
803.113
Department action upon receipt of notice under ORS 803.112
803.114
Knowingly submitting false notice of transfer
803.116
Knowingly submitting false information about transfer of interest in vehicle
803.117
Effect of notice of transfer on civil and criminal liability
803.120
Odometer disclosure
803.122
Information required
803.124
Rules for issuance of forms
803.126
Odometer disclosure without title application
803.130
Purpose of record
803.132
Circumstances under which transitional ownership record acceptable as ownership record
803.134
Fee
803.136
Mandatory rejection, return or invalidation of record by department
803.138
Discretionary rejection, return or invalidation of record by department
803.140
Application
803.200
Residency
803.203
Proof of payment of taxes
803.205
Proof of ownership or security interest on transfer or application for title or registration
803.206
Electronically transmitted documents for title, registration or odometer disclosure
803.207
Expedited titling and registration
803.210
Conditions precedent to issuance of title for certain vehicles
803.212
Inspection of vehicle identification numbers
803.215
Fee for inspection
803.217
Transfer of title and registration for vehicles abandoned by tenant
803.219
Limitation on car rental fees
803.220
Notification to department of name or address change
803.225
Failure to designate replica, reconstructed, assembled or specially constructed vehicle in title or registration application
803.230
Forging, altering or unlawfully producing or using title or registration
803.300
Failure to register
803.305
Exemptions from general registration requirements
803.310
Optional registration
803.315
Failure to pay registration fee
803.320
Permitting unlawful operation of unregistered vehicle
803.325
Purchase and use of out-of-state registered vehicle
803.350
Qualifications for registration
803.355
“Domicile” described
803.360
Domicile requirements for registration
803.370
Contents of application
803.375
False application prohibited
803.380
Failure to surrender out-of-state registration
803.385
False swearing relating to registration
803.400
Duration of registration periods
803.405
Effect of initial registration month
803.410
Department authorized to adjust periods and fees
803.415
Registration periods for vehicles
803.417
Registration period for Oregon National Guard member or military reservist
803.420
Registration fees
803.422
Registration fees based on miles per gallon
803.425
Vehicle length for fee determination
803.430
Certain vehicles required to establish registration weight for fee determination
803.435
Declaration of weight for fee determination
803.440
Failure to submit declaration of weight
803.445
Authority of counties and districts to impose registration fees
803.450
Notice of pending expiration
803.455
Failure to renew
803.460
Proof of compliance with financial responsibility requirements
803.465
Proof of compliance with pollution control equipment requirements
803.473
Effect of unpaid registration fees on issuance of duplicate or replacement certificate of title
803.478
Donation to Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program
803.500
Registration card
803.505
Failure to carry registration card
803.510
Duplicate or replacement
803.520
Issuance
803.525
Number of plates issued
803.530
Period of validity
803.533
Period of validity for Oregon National Guard member or military reservist
803.535
Size, form, material, color, design, contents
803.538
Color of sky in graphic plates
803.540
Failure to display plates
803.545
Failure to display out-of-state plates
803.550
Illegal alteration or display of plates
803.552
Car rental company
803.555
Replacement
803.560
Improper display
803.565
Removal of stickers upon sale of vehicle by dealer or towing business
803.570
Plate manufacturing fee
803.575
Fees for cards, plates and stickers
803.577
Fee for identification device for proportionally registered vehicle
803.585
Registration fees in lieu of certain other taxes and licenses
803.591
Requirements for vehicles with diesel engines
803.593
Annual report
803.600
Trip permits
803.601
Disposition of fees collected for certain permits
803.602
Proof of insurance coverage for certain trip permits
803.605
Erroneous issuance of trip permit
803.610
Reciprocity permits
803.615
Temporary permit for registration applicant
803.625
Temporary registration permits issued by dealers
803.630
Agent violation of temporary registration permit procedures
803.635
Improper use of temporary registration permit
803.640
Prohibition on showing name or address on permit
803.645
Fees for trip permits
803.650
Placement of permits in vehicles
803.655
Improper display of permit
803.660
Color and size of permits
803.665
Towing commercial fishing boat without permit
Green check means up to date. Up to date