Upon receipt of notice of revocation of a certificate, the Department shall issue a statement to the taxpayer of the amount of unpaid taxes due, together with interest from the time the taxes would have been due if the tax relief had not been granted. If, within 30 days of the date of such statement, the amount is not paid or protest received as to the accuracy of the billing, warrants will be issued pursuant to ORS 314.430, and such other collection procedures will be instituted as provided by law and deemed necessary by the Department.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.255

History

Renumbered from 150-314.255(1), REV 29-2016, f. 8-12-16, cert. ef. 9-1-16
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