ORS 317A.149
Applicability of other provisions of tax law

Except as otherwise provided in ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) or where the context requires otherwise:

(1)

The provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted).

(2)

Any term that is not defined in ORS 317A.100 (Definitions) shall have the meaning given that term for the purposes of ORS chapter 305, 314, 316 or 317. [2019 c.122 §74]

Source: Section 317A.149 — Applicability of other provisions of tax law, https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).

Current through early 2026

§ 317A.149. Applicability of other provisions of tax law's source at oregon​.gov