Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0280 - Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
Universal Citation: OR Admin Rules 150-323-0280
Current through Register Vol. 63, No. 9, September 1, 2024
The provisions of OAR 150-314.430(1)-(B) 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 150-314.430(1)-(B).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.390
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