Oregon Code § 324.170·Enacted ·Last updated March 01, 2026
Statute Text
Audit;
interest on delinquent tax or deficiency.
(1) The provisions of ORS chapters 305 and 314 as to
the audit and examination of reports and returns, determination of
deficiencies, assessments, claims for refund, conferences and appeals to the
Oregon Tax Court, and the procedures relating thereto, shall apply to the
determination of taxes, penalties and interest under this chapter, except where
the context requires otherwise.
(2) A delinquent
tax or deficiency shall bear interest at the rate established under ORS 305.220
from the time the tax was due. [1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650
§48; 2017 c.278 §20]
Plain English Explanation
This Oregon statute addresses Audit;
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 324.170
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Audit;
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 324.170. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.