Oregon § 324.170 Audit; interest on delinquent tax or deficiency

Oregon Statutes

§ 324.170 — Audit; interest on delinquent tax or deficiency

Oregon § 324.170

Vol.8

Title 29Revenue and Taxation

Ch. 324Oil and Gas Tax

This text of Oregon § 324.170 (Audit; interest on delinquent tax or deficiency) 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. § 324.170 (2026).

Text

(1)The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest under this chapter, except where the context requires otherwise.

(2)A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due.

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(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest under this chapter, except where the context requires otherwise.
(2) A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due.