Oregon Code § 324.180·Enacted ·Last updated March 01, 2026
Statute Text
Notice
to person liable for unpaid tax.
If any person neglects or refuses to make a return required to be made by this
chapter, the Department of Revenue is authorized to determine the tax due,
based upon any information in its possession or that may come into its
possession. The department shall give the person liable for the tax written
notice by regular mail or other form of delivery of the tax and delinquency
charges and the tax and delinquency charges shall be a lien from the time of
production. If the tax and delinquency charges are not paid within 30 days from
the mailing or delivery of the notice, the department shall proceed to collect
the tax in the manner provided in ORS 324.190. [1981 c.889 §11; 1991 c.249 §27;
2019 c.360 §5]
Plain English Explanation
This Oregon statute addresses Notice
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 324.180
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Notice
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