Section 324.180 – Notice to person liable for unpaid tax.
If any person neglects or refuses to make a return required to be made by this chapter, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the person liable for the tax written notice by […]
Section 324.190 – Collection of unpaid tax.
(1) If any tax imposed by this chapter, or any portion of such tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the tax, with […]
Section 324.200 – Release of lien on real estate.
(1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the Department of […]
Section 324.210 – Status of taxes, interest and penalties as debt; limitation on time of collection.
All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for […]
Section 324.240 – Payment of tax when oil or gas in litigation.
When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of […]
Section 324.310 – Powers of department.
The Department of Revenue may: (1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing […]
Section 323.990
[1965 c.525 §90; 2001 c.696 §1; renumbered 323.480 in 2001]
Section 323.730 – Persons who may bring actions.
The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, may bring an action to enforce the provisions of ORS 323.700 to 323.730 or to prevent or restrain […]
Section 324.050 – Definitions.
As used in this chapter, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Gas” means natural gas and casinghead gas. (3) “Gross value” or “gross sales value” means the actual cash price prevailing for oil or gas of the kind, character and quality of the oil or gas subject to […]
Section 323.740 – Entry and examination by department.
(1) As used in this section, “premises” means a place of business: (a) That is licensed under this chapter; or (b) That the Department of Revenue has reasonable cause to believe is used for the sale or distribution of cigarettes or tobacco products. (2) The Department of Revenue may enter and examine the premises of […]