§ 314.407 Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant
§ 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
§ 314.412 Issuing of notice of deficiency attributable to involuntary conversion; time limit
§ 314.415 Refunds; interest; credits
§ 314.417 Unpaid tax or withholding lien at time of assessment
§ 314.419 Foreclosure of lien
§ 314.421 When lien valid
§ 314.423 Status of lien
§ 314.425 Examining books, records or persons
§ 314.430 Warrant for collection of taxes
§ 314.440 Tax as debt; termination of taxable period and immediate assessment of tax
§ 314.466 Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
§ 314.469 Treatment of moneys collected under ORS 314.406

Terms Used In Oregon Statutes > Chapter 314 > Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC