Section 314.440 – Tax as debt; termination of taxable period and immediate assessment of tax.
(1) Every tax imposed by any law imposing a tax upon or measured by net income, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the State of Oregon, from the person or persons liable therefor. (2) If the Department of Revenue finds that […]
Section 314.450
[Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]
Section 314.466 – Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305.
The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, […]
Section 314.469 – Treatment of moneys collected under ORS 314.406.
Moneys collected under ORS 314.406 shall be considered net revenue from the tax imposed under ORS chapter 316 for purposes of ORS 316.502. [2007 c.568 §13]
Section 314.419 – Foreclosure of lien.
In addition to any other remedy provided by law the lien created by ORS 314.417 may be foreclosed in the following manner: (1) The Director of the Department of Revenue shall issue an order directed to the sheriff of the county in which the property or interest in property subject to the lien is located, […]
Section 314.421 – When lien valid.
The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430. [1971 c.215 §5; 1987 c.586 §40]
Section 314.423 – Status of lien.
(1) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall be subordinate to: (a) Any interest in real property to the same extent that a judgment recorded in the County Clerk Lien Record under ORS 18.152 at the same time the warrant was recorded would be subordinate to […]
Section 314.425 – Examining books, records or persons.
(1) The Department of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, may examine or cause to be examined by an agent or representative designated by it for the purpose, any books, papers, records or memoranda bearing […]
Section 314.430 – Warrant for collection of taxes.
(1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of the 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 (or within five days after the tax becomes due, in the case of […]
Section 314.432
[1989 c.1036 §2; 1995 c.53 §2; renumbered 305.182 in 1995]