ORS 803.203: Proof of payment of taxes.
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ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to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 person that purchases a taxable motor vehicle from a seller that is not subject to the privilege tax imposed under ORS 320.405 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; (b) The person is not required to pay the use tax for the reasons provided in ORS 320.410 (4); or (c) The taxable motor vehicle was purchased and titled by a car rental company as defined in ORS 803.219 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]
Official history and status
History: Note: 803.203 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.
This rule cites
- ORS 320.405 — resolved
- ORS 320.410 — resolved
- ORS 803.219 — resolved
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.
- OAR 150-320-0410: Vehicle Use Tax – Proof of Payment of Tax
- OAR 735-030-0025: Proof that Use Tax has Been Paid or Is Not Required
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors803.html