Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.171 - Application of tax and report to administration of tax laws.

Except as provided in this section and ORS 314.840, 316.168, 316.197, 316.202 and 657.571, the statutes and regulations applicable to each agency, requiring a report and imposing a tax, shall govern the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, penalties, interest, administrative and judicial appeals and the procedures relating thereto. [1989 c.901 §3]

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Last modified: August 7, 2008