HEAVY EQUIPMENT RENTAL TAX
- Section 307.870 - Definitions for ORS 307.870 to 307.890
- Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority
- Section 307.875 - Heavy equipment provider registration; records and statements; rules
- Section 307.878 - Collection of tax; quarterly returns; remittance of tax
- Section 307.880 - Refunds
- Section 307.883 - Taxes held in trust; warrant for delinquent taxes; enforcement procedures
- Section 307.885 - Applicability of other provisions of tax law
- Section 307.888 - Distribution of moneys received; certain information not confidential
- Section 307.890 - Exemption from disclosure; statutory conflict resolution