Oregon Statutes 314.255 – Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility
(1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS § 468.185 (1), the Department of Revenue immediately shall collect any taxes due by reason of such revocation, and shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes. No assessment of such taxes shall be necessary and no statute of limitation shall preclude the collection of such taxes.
Terms Used In Oregon Statutes 314.255
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Statute: A law passed by a legislature.
(2) No tax relief shall be allowed under ORS § 307.405 or 315.304 for any pollution control facility constructed or used by or for the benefit of any governmental or quasi-governmental body or public corporation or form thereof, except where such facilities are used for resource recovery. [1967 c.592 16,17; 1969 c.493 § 83; 1979 c.531 § 5]
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