Oregon Statutes
§ 323.859 — Notice; effect of failure to receive notice
Oregon § 323.859
This text of Oregon § 323.859 (Notice; effect of failure to receive notice) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 323.859 (2026).
Text
(1)Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to:
(2)The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 to 323.862.
(3)The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue.
(4)Fai
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Legislative History
1999 c.1077 §4
Nearby Sections
15
§ 323.005
Short title§ 323.031
Additional tax imposed; rate§ 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers§ 323.045
§ 323.045§ 323.065
Claim for exemption§ 323.068
Prepayment of tax§ 323.070
§ 323.070Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 323.859, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.859.