OAR 150-323-0280: Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
The provisions of OAR 150-314-0277 shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under ORS 323.385. The amount of the deficiency or tax shall be the “amount assessed” referred to in OAR 150-314-0277.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 323.390
History: Renumbered from 150-323.390(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16 RD 8-1984, f. 12-5-84, cert. ef. 12-31-84
This rule cites
- OAR 150-314-0277 — resolved
- ORS 323.380(6) — target_record_not_published
- ORS 323.385 — resolved
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/