Oregon Revised Statutes Chapter 316 § 316.212 — Applicability of other provisions of tax law; employer as taxpayer

Applicability of other provisions of tax law; employer as taxpayer. The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, 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, apply to employers subject to the provisions of ORS 316.162 to