- (1) When the department receives written objections, a department representative shall review the objections and try to resolve the disagreement. The representative shall then reach a decision regarding the written objections.
- (2) Once a decision has been reached the department shall advise the taxpayer of the decision by letter.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 305.265
History
Renumbered from 150-305.265(6)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85