Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds | Midpage

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Oregon Revised Statutes

Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds

Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds

314.407Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant 314.410Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items 314.412Issuing of notice of deficiency attributable to involuntary conversion; time limit 314.415Refunds; interest; credits 314.417Unpaid tax or withholding lien at time of assessment 314.419Foreclosure of lien 314.421When lien valid 314.423Status of lien 314.425Examining books, records or persons 314.430Warrant for collection of taxes 314.440Tax as debt; termination of taxable period and immediate assessment of tax 314.466Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305 314.469Treatment of moneys collected under ORS 314.406