ORS 320.490: Local government motor vehicle tax moratorium.
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ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to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
(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is: (a) Authorized by statute; or (b) Approved by the governing body of the local government and in effect on or before October 6, 2017. (2) This section applies to: (a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and (b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15] (Tax on Wages for Public Transportation Services)
This rule cites
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Cited by
- ORS 320.400: Definitions for ORS 320.400 to 320.490 and 803.203.
- ORS 320.445: Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.
- ORS 320.460: Sellers required to keep records; examination of records by Department of Revenue.
- ORS 320.465: Subpoena authority of Department of Revenue; enforcement; contempt of court.
- ORS 320.470: Disclosure of information; appeal.
- ORS 320.475: Applicability of other provisions of tax law.
- ORS 320.480: Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.
- ORS 320.485: Agreement with Department of Transportation for collection of use tax.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html