Oregon Statutes 323.605 – Immediate determination and collection of tax
Current as of: 2023 | Check for updates
|
Other versions
If the Department of Revenue believes that the collection of any tax imposed under ORS § 323.500 to 323.645 or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS § 314.440. [1985 c.816 § 34; 2003 c.804 § 49]
Terms Used In Oregon Statutes 323.605
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100