Oregon Statutes 475A.706 – Applicability of tax laws to ORS 475A.658 to 475A.714
Current as of: 2023 | Check for updates
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Except as otherwise provided in ORS § 475A.658 to 475A.714 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS § 475A.658 to 475A.714. [2021 c.1 § 125]
Terms Used In Oregon Statutes 475A.706
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.