(1) Every provider required to collect the tax imposed by ORS 401.792 to 401.804 shall be deemed to hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided by ORS 401.798.
(2) At any time the provider required to collect the tax fails to remit any amount deemed to be held in trust for the State of Oregon or if the subscriber fails to pay the tax, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. Such warrant shall be issued and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes. [1981 c.533 §15; 1991 c.743 §16; 1995 c.276 §7; 2005 c.22 §268]
Section: Previous 401.785 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 401.807 401.808 401.810 401.812 NextLast modified: August 7, 2008