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taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay adminis-
trative and enforcement expenses are continuously appropriated to the department from the sus-
pense account.
(2) After payment of administrative and enforcement expenses under subsection (1) of this sec-
tion and refunds or credits arising from erroneous overpayments, the department shall transfer the
balance of the moneys received from the privilege and use taxes as follows:
(a) Moneys attributable to the privilege tax shall be transferred [ as follows: ]
[(A) $12 million shall be transferred annually to the Zero-Emission Incentive Fund established
under section 152 of this 2017 Act. ]
[(B) After the transfer required under subparagraph (A) of this paragraph, the balance of the
moneys shall be transferred ] to the Connect Oregon Fund established under ORS 367.080.
(b) Moneys attributable to the use tax shall be transferred to the State Highway Fund.
SECTION 96b.
The amendments to section 96 of this 2017 Act by section 96a of this 2017
Act become operative on January 1, 2024.
SECTION 97. Deposit of revenue from excise tax on taxable bicycles. (1) The Department
of Revenue shall deposit all revenue collected from the excise tax imposed under section 92
of this 2017 Act in a suspense account established under ORS 293.445 for the purposes of
receiving the excise tax revenue. The department may pay expenses for the administration
and enforcement of the excise tax out of moneys received from the excise tax. Amounts
necessary to pay administrative and enforcement expenses are continuously appropriated to
the department from the suspense account.
(2) After payment of administrative and enforcement expenses under subsection (1) of
this section and refunds or credits arising from erroneous overpayments, the department
shall transfer the balance of the moneys received from the excise tax to the Connect Oregon
Fund established under ORS 367.080 for the purpose of providing grants for bicycle and pe-
destrian transportation projects.
SECTION 98.
Collection point for use tax and excise tax; returns and payment for
transportation project taxes. (1) Except as otherwise provided in sections 89 to 111 of this
2017 Act, the use tax imposed under section 91 of this 2017 Act and the excise tax imposed
under section 92 of this 2017 Act shall be collected at the point of sale and remitted by each
seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax upon
the seller that is required to collect the tax, and the seller is considered a taxpayer.
(2) Each seller of taxable vehicles that is liable for transportation project taxes shall file
a return with the Department of Revenue, in the form and manner prescribed by the de-
partment, on or before the last day of January, April, July and October of each year for the
previous calendar quarter.
(3) Each seller shall pay the applicable transportation project taxes to the department in
the form and manner prescribed by the department, but not later than the date of submit-
ting each quarterly return, without regard to extensions under subsection (5) of this section.
(4) Sellers of taxable vehicles shall file the returns required under this section with re-
spect to the privilege tax imposed under section 90 of this 2017 Act and the excise tax im-
posed under section 92 of this 2017 Act regardless of whether any taxes are owed.
(5) The department may extend the time for making any return required under this
section if a written request is filed with the department during or prior to the period for
which the extension may be granted. The department may not grant an extension of more
than 30 days.
(6) Interest shall be added to delinquent tax amounts at the rate established under ORS
305.220 from the time the return to which the delinquent tax amounts relate was originally
required to be filed to the time of payment.
SECTION 99.
Liability for tax; warrant for collection; conference; appeal. (1) Every seller
of taxable vehicles who collects any amount of transportation project taxes shall hold the
Enrolled House Bill 2017 (HB 2017-A) Page 99
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 99. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=99. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.