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Collection of Taxes | Midpage
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Oregon Revised Statutes
Title 51
Chapter 657
Collection of Taxes
Collection of Taxes
657.504
Applicability of noncharging provisions
657.505
Payment of and liability for taxes; rules
657.507
Employer’s security for payment of contributions
657.508
Failure to comply with ORS 657.507
657.509
Taxes from political subdivisions and people’s utility districts; election; effect of canceling election; applicability of noncharging provisions
657.510
Refunds
657.513
Political subdivision contribution payments from Local Government Employer Benefit Trust Fund
657.515
Delinquent taxes; interest; civil penalties; collection by civil action; settlement
657.516
Liability of certain officers, members, partners and employees for amounts in default
657.517
Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts
657.520
Claims for contribution preferred
657.525
Lien on subjects and products of labor for which contributions are due
657.530
Lien on property used in connection with employment on which contributions are due
657.535
Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure
657.540
Lien on property of defaulting employer; recording; priority; foreclosure
657.542
Filing liens and warrants with Secretary of State
657.545
Release of ORS 657.540 lien by filing security
657.552
Limitations on notices of assessment and on actions to collect contributions, interest and penalties
657.555
Authority to release, compromise or satisfy liens
657.557
Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs
657.560
Joining director in actions involving title of property subject to director’s lien
657.565
Unlawful practices of employer
657.571
Quarterly or annual tax report; form; filing with Department of Revenue
657.575
Repayment of default by nonprofit employing unit; conditions