Oregon — State Statute

Oregon Revised Statutes Chapter 324 § 324.210 — Status

Oregon Revised Statutes Chapter 324 ·
Oregon Code § 324.210 · Enacted · Last updated March 01, 2026
Statute Text
Status of taxes, interest and penalties as debt; limitation on time of collection. All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due. [1981 c.889 §14]
Plain English Explanation
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Key Points
Frequently Asked Questions
This section of Oregon law addresses Status . 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 § 324.210. Use this format in legal documents and court filings.
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