OAR 150-320-0430: Vehicle Use Tax Alternative Filing Format

(1) A person with a valid vehicle dealer certificate issued under ORS 822.020 who participates in the Driver and Motor Vehicle Services Division of the Department of Transportation (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax imposed by ORS 320.410, on form OR-591-D - Oregon Vehicle Use Tax Quarterly Return. (2) If a person described in section (1) of this rule elects to file a quarterly return, u nder ORS 305.229, the department will not impose a late payment or late filing penalty added to the amount of tax by ORS 314.400, unless the return is filed or payment is made later than the due date prescribed in ORS 320.445.