Or. Admin. R. 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, under 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.
Statutory/Other Authority: ORS 305.100, 305.145, 305.229, 314.385 & 320.480
Statutes/Other Implemented: ORS 305.145, 305.229, 314.385, 320.455 & 320.480
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.