Oregon Statutes 323.595 – Application of other statutes
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Except as otherwise provided in ORS § 323.500 to 323.645 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitations, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stay of collection pending appeal, confidentiality of returns and the penalties relating thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS § 323.500 to 323.645. [1985 c.816 § 32; 1995 c.650 § 46; 1999 c.1077 § 7; 2001 c.76 § 4; 2003 c.804 § 47]
Terms Used In Oregon Statutes 323.595
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.