Oregon Revised Statutes Chapter 453 § 453.410 — Application of ORS chapters 305 and 314
Oregon Revised Statutes Chapter 453 ·
Oregon Code § 453.410·Enacted ·Last updated March 01, 2026
Statute Text
Application of ORS chapters 305 and 314.
The provisions of ORS chapters 305 and 314 as to
liens, delinquencies, claims for refund, issuance of refunds, conferences,
appeals to the Oregon Tax Court, stay of collection pending appeal,
cancellation, waiver, reduction or compromise of fees, penalties or interest,
subpoenaing and examining witnesses and books and papers, and the issuance of
warrants and the procedures relating thereto, shall apply to the collection of
fees, penalties and interest by the Department of Revenue under ORS 453.396 to
453.414, except where the context requires otherwise. [1989 c.833 §128; 1995
c.650 §54]
Plain English Explanation
This Oregon statute addresses Application of ORS chapters 305 and 314. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 453.410
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Application of ORS chapters 305 and 314. Read the full statute text above for details.
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The formal citation is Oregon Code § 453.410. Use this format in legal documents and court filings.
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