ORS § 475C.702
Current through 2024 Regular Session legislation effective June 6, 2024
Except as otherwise provided in ORS 475C. 005 to 475C. 525 and 475C. 670 to 475C. 734, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475C. 670 to 475C. 734 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person's liability for the tax imposed under ORS 475C. 670 to 475C. 734.
ORS 475C.702