(1) If any user or seller fails to make a report required by ORS 319.510 to 319.880, the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 to 319.880.
(2) The department shall give to the user or seller written notice of the assessment in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §27]
Section: Previous 319.740 319.742 319.744 319.746 319.750 319.760 319.770 319.780 319.790 319.800 319.801 319.810 319.820 319.830 319.831 NextLast modified: August 7, 2008