Oregon Revised Statutes Chapter 316 § 316.171 — Application of tax and report to administration of tax laws
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.171·Enacted ·Last updated March 01, 2026
Statute Text
Application of tax and report to administration of tax laws.
Except as provided in this section
and ORS 314.840, 316.168, 316.197, 316.202 and 657.571, the statutes and
regulations applicable to each agency, requiring a report and imposing a tax,
shall govern as to the audit and examination of returns, periods of limitation,
determinations of and notices of deficiencies, assessments, collections, liens,
delinquencies, claims for refund and refunds, conferences, judicial appeals,
stays of collection pending appeal, confidentiality of returns and the related
penalties, and the related procedures. [1989 c.901 §3; 2019 c.134 §3]
Plain English Explanation
This Oregon statute addresses Application of tax and report to administration of tax laws. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.171
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Application of tax and report to administration of tax laws. Read the full statute text above for details.
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The formal citation is Oregon Code § 316.171. Use this format in legal documents and court filings.
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