Or. Admin. R. 150-323-0280
The provisions of OAR 150-314-0277 shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under ORS 323.385. The amount of the deficiency or tax shall be the “amount assessed” referred to in OAR 150-314-0277.
ORS 305.100
ORS 323.390
Renumbered from 150-323.390(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
RD 8-1984, f. 12-5-84, cert. ef. 12-31-84