Oregon Statutes 475C.702 – Right to appeal determination of tax liability
Current as of: 2023 | Check for updates
|
Other versions
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. [Formerly 475B.735]
Terms Used In Oregon Statutes 475C.702
- 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.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100