Or. Admin. R. 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants

Current through Register Vol. 61, No. 4, April 1, 2022

The provisions of OAR 150-314.430(1)-(B) shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under ORS 323.385. The amount of the deficiency or tax shall be the "amount assessed" referred to in OAR 150-314.430(1)-(B).

Notes

Or. Admin. R. 150-323-0280
RD 8-1984, f. 12-5-84, cert. ef. 12-31-84; Renumbered from 150-323.390(1), REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.390

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