Oregon Revised Statutes Chapter 323 § 323.605 — Immediate determination and collection of tax
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.605·Enacted ·Last updated March 01, 2026
Statute Text
Immediate determination and collection of tax.
If the Department of Revenue
believes that the collection of any tax imposed under ORS 323.500 to 323.645 or
any amount of the tax required to be paid to the state or of any determination
will be jeopardized by delay, it shall make a determination of the tax or
amount of tax required to be collected, noting that fact upon the
determination. The amount determined is immediately due and payable and the
department shall assess the taxes, notify the person and proceed to collect the
tax in the same manner and using the same procedures as for the collection of
income taxes under ORS 314.440. [1985 c.816 §34; 2003 c.804 §49]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.605
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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