Oregon Statutes - Chapter 315 - Personal and Corporate Income or Excise Tax Credits - Section 315.172 - Collection of taxes upon disallowance of farmworker housing credit.

Upon an order of the disallowance of a credit for farmworker housing under ORS 315.164 (11) or 315.169 (5), the Department of Revenue immediately shall collect any taxes due by reason of the disallowance and shall have the benefit of all the laws of this state pertaining to the collection of income and excise taxes. An assessment of the taxes is not necessary and a statute of limitation shall not preclude the collection of the taxes. [2001 c.868 §4; 2003 c.588 §15]

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Last modified: August 7, 2008