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(5)(a) More than one officer or employee of a corporation may be held jointly and se-
verally liable for payment of transportation project taxes.
(b) Notwithstanding the confidentiality provisions of section 104 of this 2017 Act, if the
department determines that more than one officer or employee of a corporation may be held
jointly and severally liable for payment of the transportation project taxes, the department
may require any or all of the officers or employees to appear before the department for a
joint determination of liability. The department shall notify each officer or employee of the
time and place set for the determination of liability.
(c) Each individual notified of a joint determination under this subsection must appear
and present such information as is necessary to establish the individual’s liability or nonli-
ability for payment of the taxes to the department. If an individual who was notified fails to
appear, the department shall make the determination on the basis of all the information and
evidence presented. The department’s determination is binding on all individuals notified and
required to appear under this subsection.
(d)(A) If any individual determined to be liable for unpaid transportation project taxes
under this subsection appeals the determination to the Oregon Tax Court under section 103
of this 2017 Act, the individual plaintiff shall implead all individuals required to appear with
the plaintiff before the department under this subsection. The department may implead any
officer or employee who may be held jointly and severally liable for the payment of the
transportation project taxes. Each individual impleaded under this paragraph shall be made
a party to the action before the tax court and shall make available to the tax court the in-
formation that was presented before the department, as well as other information that may
be presented to the tax court.
(B) The tax court may determine that one or more individuals impleaded under this
paragraph are liable for unpaid transportation project taxes without regard to any earlier
determination by the department that an impleaded individual was not liable for the unpaid
taxes.
(C) If an individual required to appear before the tax court under this subsection fails
or refuses to appear or bring such information in part or in whole, or is outside the juris-
diction of the tax court, the tax court shall make its determination on the basis of all the
evidence introduced. Notwithstanding section 104 of this 2017 Act, the evidence introduced
in the tax court constitutes a public record and shall be available to the parties and the tax
court. The determination of the tax court is binding on all individuals made parties to the
action under this subsection.
(e) This subsection may not be construed to preclude a determination by the department
or the tax court that more than one officer or employee is jointly and severally liable for
unpaid transportation project taxes.
SECTION 100. Purchaser’s duties to remit use and excise tax. Any purchaser liable for
the use tax imposed under section 91 of this 2017 Act or the excise tax imposed under section
92 of this 2017 Act and from whom the tax has not been collected shall, on or before the 20th
day of the month following the close of the month in which the tax became due, file with the
Department of Revenue a report of the amount of tax due from the purchaser in a form and
manner prescribed by the department. The purchaser shall remit the amount of tax due with
the report.
SECTION 101. Records. (1)(a) A seller of taxable vehicles shall keep receipts, invoices and
other pertinent records related to retail sales of taxable vehicles in the form required by the
Department of Revenue. Each record shall be preserved for five years from the time to
which the record relates, or for as long as the seller retains the taxable vehicles to which
the record relates, whichever is later.
(b) During the retention period and at any time prior to the destruction of records, the
department may give written notice to the seller not to destroy records described in the
notice without written permission of the department.
Enrolled House Bill 2017 (HB 2017-A) Page 101
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 101. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=101. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.