Section 307.885 - Applicability of other provisions of tax law.

OR Rev Stat § 307.885 (2019) (N/A)
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(2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer. [2018 c.64 §7]

Note: See note under 307.870.