Chapter 320 Miscellaneous Taxes

Amusement Device Taxes

§ 320.005 Definitions for ORS 320.005 to 320.150
§ 320.011 Amusement device excise tax
§ 320.012 Increase in tax when net receipts exceed specified amounts
§ 320.013 Additional tax for Oregon Youth Conservation Corps
§ 320.016 When tax is due
§ 320.075 Joint and several liability for tax
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Source:
Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2015) (last ac­cessed Jul. 16, 2016).