ORS 320.005: Definitions for ORS 320.005 to 320.150.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to or are likely to be compiled in this ORS
As used in ORS 320.005 to 320.150, unless the context requires otherwise: (1) “Amusement device” means a video lottery game terminal, including but not limited to any electronic, mechanical-electronic or nonmechanical device that: (a) Displays a ticket through the use of a video display screen; (b) Is available for consumer play upon the payment of consideration; (c) Determines winners through the element of chance; and (d) Displays possible prizes on the device. (2) “Department” means the Department of Revenue. (3) “Net receipts” has the meaning given the term “net receipts from video lottery games” under ORS 461.547. (4) “Operate” means to make an amusement device available for use by the public for gain, benefit or advantage. (5)(a) “Person” means every individual, partnership (limited or not), corporation (for-profit or not-for-profit), company, cooperative, joint stock company, joint venture, firm, business trust, association, organization, institution, club, society, receiver, assignee, trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal representative or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. (b) “Person” includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government. (6) “Tax year” means a period of 12 months beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]
This rule cites
- ORS 320.005 — resolved
- 320.150 — resolved
- ORS 461.547 — resolved
Cited by
- ORS 63.810: Taxation of limited liability companies and members.
- ORS 305.265: Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
- ORS 305.850: Use of collection agency.
- ORS 320.075: Joint and several liability for tax; late payment penalty.
- ORS 320.080: Procedure on failure to pay tax or penalty.
- ORS 320.110: Rules.
- ORS 320.120: Employment of agents.
- ORS 320.130: Law enforcement officers to enforce tax and assist department.
- ORS 320.140: Tax does not legalize ownership, display or operation in violation of law.
- ORS 320.150: Oregon State Lottery assistance in tax collection responsibilities.
- ORS 320.990: Penalties.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html