If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 to 323.645 or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS 314.440. [1985 c.816 §34; 2003 c.804 §49]
Section: Previous 323.575 323.580 323.585 323.590 323.595 323.598 323.600 323.605 323.607 323.610 323.612 323.615 323.618 323.619 323.620 NextLast modified: August 7, 2008