Oregon Administrative Rules|Section 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants

                                                
Current through Register Vol. 60, No. 12, December 1, 2021 
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).
 
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. 9-1-16
Stat. Auth.: ORS 305.100
 
Stats. Implemented: ORS 323.390
This section was updated on 9/27/2016 by overlay.