(a) The person paid the use tax imposed under ORS 320.410;
(b) The person is not required to pay the use tax for the reasons provided in ORS 320.410 (4); or
(c) The taxable motor vehicle was purchased and titled by a car rental company as defined in ORS 803.219 using an electronic integrator.
(2) The person shall provide the proof described in subsection (1) of this section to the Department of Transportation in the manner established by the department by rule. [2017 c.750 §109; 2019 c.491 §12]
Note: 803.203 was added to and made a part of the Oregon Vehicle Code by legislative action but was not added to ORS chapter 803 or any series therein. See Preface to Oregon Revised Statutes for further explanation.
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