§ 731.804 Assessments; rules; fees; how determined
§ 731.808 Gross amount of premiums defined
§ 731.812 Foreign and alien insurers report of Oregon business
§ 731.820 Gross premium tax on fire insurance premiums
§ 731.822 Prepayment of tax due
§ 731.824 Tax on underwriting profits of wet marine and transportation insurers
§ 731.828 Computation of wet marine and transportation insurance tax
§ 731.830 Premium tax on gross amount of premiums insurer receives for wet marine and transportation insurance
§ 731.833 Record keeping requirements for wet marine and transportation insurance contracts
§ 731.834 Insurance producers collection of taxes on wet marine and transportation insurance; report to director; rules
§ 731.836 Limitation on enforcement of insurers tax obligations
§ 731.840 Retaliatory or corporate excise tax in lieu of certain taxes and assessments; certain local taxes prohibited
§ 731.841 Conditions under which local authority to tax insurer is preempted
§ 731.842 Adjustment of amount to be prepaid for taxes; extension of time for payment; interest; penalty for late payment
§ 731.844 No personal liability for paying invalid tax

Terms Used In Oregon Statutes > Chapter 731 > Assessments, Fees and Taxes

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Statute: A law passed by a legislature.
  • 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