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Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

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Administrative Rule 020.12-3 Definition of Acquire

Revenue Division Secondhand Dealers


Secondhand Dealers

Administrative Rule 020.12-3 Definition of Acquire



Nothwithstanding the definition in PCC 14B.090.020 B, “acquire” also means to take or transfer any interest in precious metals, in a voluntary transaction, for the purpose of refinement.




signed by Thomas W. Lannom                                                          7/9/2012

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Director, Revenue Bureau                                                                Date Adopted