Versions of See prior versions of a law on LawServer 2023 Oregon Statutes 320.415 – Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale 2021 Oregon Statutes 320.415 – Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale 2019 Oregon Statutes 320.415 – Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale 2017 Oregon Statutes 320.415 – Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale