Extracted source text, not Atlas analysis. Native PDF text, pypdf; NFKC normalization. Charts and image-only text may be absent; verify against the linked original. Extraction does not imply page-by-page substantive review. PDF page numbers count from the first page of the file and may differ from printed page numbers.
procedures, apply to the determinations of taxes, penalties and interest under sections 89 to
111 of this 2017 Act.
SECTION 105. Department of Revenue to administer and enforce laws. (1) The Depart-
ment of Revenue shall administer and enforce sections 89 to 111 of this 2017 Act.
(2) The department may adopt or establish rules and procedures that the department
considers necessary or appropriate for the implementation, administration and enforcement
of sections 89 to 111 of this 2017 Act and that are consistent with sections 89 to 111 of this
2017 Act.
(3) The Department of Transportation shall enter into an agreement with the Depart-
ment of Revenue for purposes of the implementation, administration and enforcement by the
Department of Transportation of those provisions of section 109 of this 2017 Act, and rules
or procedures adopted or established by the Department of Revenue under this section, that
the Department of Transportation and the Department of Revenue determine are necessary
for the effective and efficient implementation, administration and enforcement of section 109
of this 2017 Act.
SECTION 106. Department of Transportation assistance in use tax collection responsi-
bilities. (1) The Department of Revenue and the Department of Transportation shall enter
into an agreement pursuant to which the Department of Transportation shall assist the De-
partment of Revenue in the collection of the use tax imposed under section 91 of this 2017
Act and any other functions of the Department of Revenue under sections 89 to 111 of this
2017 Act as may be provided under the agreement.
(2) The agreement is not intended to preclude performance by the Department of Re-
venue of collection functions as from time to time may be required, nor is the agreement
intended to preclude the performance of functions by the Department of Transportation,
under less formal arrangements made with the Department of Revenue, with respect to the
use tax imposed under section 91 of this 2017 Act if the functions are not specifically men-
tioned in the agreement.
(3) The Department of Transportation may contact, consult with and enter into agree-
ments with any public or private person for the purpose of assisting the Department of Re-
venue in the collection of the use tax under this section.
(4) The collection of taxes under sections 89 to 111 of this 2017 Act by the Department
of Transportation does not render the Department of Transportation or the agents and em-
ployees of the Department of Transportation responsible for collection of the taxes.
SECTION 107.
Applicability. Sections 89 to 111 of this 2017 Act apply to sales of taxable
vehicles that become final, and the storage, use or other consumption in this state of taxable
vehicles that becomes taxable, on or after January 1, 2018.
SECTION 108. Section 109 of this 2017 Act is added to and made a part of the Oregon
Vehicle Code.
SECTION 109. Vehicle registration and titling; proof of payment of taxes. (1) A person
that purchases a taxable motor vehicle from a seller that is not subject to the privilege tax
imposed under section 90 of this 2017 Act may not register or title the taxable motor vehicle
in Oregon unless the person provides proof that the person:
(a) Paid the use tax imposed under section 91 of this 2017 Act; or
(b) Is not required to pay the use tax for the reasons provided in section 91 (4) of this
2017 Act.
(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.
SECTION 110.
Applicability. Section 109 of this 2017 Act applies to taxable motor vehicles
purchased on or after January 1, 2018.
SECTION 111. Tax moratorium. (1) A local government may not impose a tax described
in subsection (2) of this section unless the tax is:
(a) Authorized by statute; or
Enrolled House Bill 2017 (HB 2017-A) Page 103
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 103. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=103. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.