(1) The violation of any provision of ORS 323.005 to 323.482 or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.
(2) The certificate of the department to the effect that a tax has not been prepaid or paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.005 to 323.482, shall be prima facie evidence that the tax has not been prepaid or paid, that the return has not been filed or that the information has not been supplied. [1965 c.525 §85; 2003 c.804 §26]
(Enforcement)Section: Previous 323.401 323.403 323.405 323.406 323.410 323.415 323.416 323.420 323.435 323.440 323.455 323.457 323.460 323.480 323.482 Next
Last modified: August 7, 2008