Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and procedures relating thereto, shall apply to ORS 401.792 to 401.804 the same as if the tax were a tax imposed upon or measured by net income. All such provisions apply to the subscriber liable for the tax and to the provider required to collect the tax. As to any amount collected and required to be remitted to the Department of Revenue, the tax shall be considered a tax upon the provider required to collect the tax and that provider shall be considered a taxpayer. [1981 c.533 §16; 1991 c.743 §17; 1995 c.276 §8; 1995 c.650 §53]
Section: Previous 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 401.807 401.808 401.810 401.812 401.814 NextLast modified: August 7, 2008