Miscellaneous Taxes

ORS 320.475
Applicability of other provisions of tax law

Except as otherwise provided in ORS 320.400 (Definitions for ORS 320) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determinations 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 related penalties, and the related procedures, apply to the determinations of taxes, penalties and interest under ORS 320.400 (Definitions for ORS 320) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes). [2017 c.750 §104]
Source

Last accessed
May 30, 2023

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