Oregon § 324.210 Status of taxes, interest and penalties as debt; limitation on time of collection

Oregon Statutes

§ 324.210 — Status of taxes, interest and penalties as debt; limitation on time of collection

Oregon § 324.210

Vol.8

Title 29Revenue and Taxation

Ch. 324Oil and Gas Tax

This text of Oregon § 324.210 (Status of taxes, interest and penalties as debt; limitation on time of collection) 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. § 324.210 (2026).

Text

All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due.

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All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due.