COLLECTING DELINQUENT TAXES; LIENS; INTEREST AND ADDITIONS TO TAX; REFUNDS
- Section 314.407 - Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant
- Section 314.410 - Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items
- Section 314.412 - Issuing of notice of deficiency attributable to involuntary conversion; time limit
- Section 314.415 - Refunds; interest; credits
- Section 314.417 - Unpaid tax or withholding lien at time of assessment
- Section 314.419 - Foreclosure of lien
- Section 314.420 - [Repealed]
- Section 314.421 - When lien valid
- Section 314.423 - Status of lien
- Section 314.425 - Examining books, records or persons
- Section 314.430 - Warrant for collection of taxes
- Section 314.432 - [Renumbered 305.182 in 1995]
- Section 314.434 - [Renumbered 305.184 in 1995]
- Section 314.435 - [Repealed]
- Section 314.440 - Tax as debt; termination of taxable period and immediate assessment of tax
- Section 314.445 - [Repealed]
- Section 314.450 - [Repealed]
- Section 314.455 - [Repealed]
- Section 314.460 - [Repealed]
- Section 314.465 - [Repealed]
- Section 314.466 - Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
- Section 314.469 - Treatment of moneys collected under ORS 314.406
- Section 314.470 - [Repealed]