§ 320.005 Definitions for ORS 320.005 to 320.150
§ 320.011 Amusement device excise tax; amount
§ 320.012 Increase in tax when net receipts exceed specified amounts; rules
§ 320.013 Additional tax for Oregon Youth Corps
§ 320.016 When tax is due; replacing amusement devices
§ 320.075 Joint and several liability for tax; late payment penalty
§ 320.080 Procedure on failure to pay tax or penalty
§ 320.100 Distribution of tax receipts
§ 320.110 Rules
§ 320.120 Employment of agents
§ 320.130 Law enforcement officers to enforce tax and assist department
§ 320.140 Tax does not legalize ownership, display or operation in violation of law
§ 320.150 Oregon State Lottery assistance in tax collection responsibilities

Terms Used In Oregon Statutes > Chapter 320 > Amusement Device Taxes

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100