Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0025 - Pollution Control Facilities: Revocation of Certificate
Universal Citation: OR Admin Rules 150-314-0025
Current through Register Vol. 63, No. 9, September 1, 2024
Upon receipt of notice of revocation of a certificate, the Department shall issue a statement to the taxpayer of the amount of unpaid taxes due, together with interest from the time the taxes would have been due if the tax relief had not been granted. If, within 30 days of the date of such statement, the amount is not paid or protest received as to the accuracy of the billing, warrants will be issued pursuant to ORS 314.430, and such other collection procedures will be instituted as provided by law and deemed necessary by the Department.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.255
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