Oregon Statutes
§ 475A.706 — Applicability of tax laws to ORS 475A.658 to 475A.714
Oregon § 475A.706
JurisdictionOregon
Vol.14
Title 37Alcoholic Liquors; Controlled Substances; Drugs
Ch. 475APsilocybin Regulation
This text of Oregon § 475A.706 (Applicability of tax laws to ORS 475A.658 to 475A.714) 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. § 475A.706 (2026).
Text
Except as otherwise provided in ORS 475A.658 to 475A.714 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 475A.658 to 475A.714.
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Related
§ 475A.658
Oregon § 475A.658
Legislative History
2021 c.1 §125
Nearby Sections
15
§ 475A.005
§ 475A.005§ 475A.010
§ 475A.010§ 475A.015
§ 475A.015§ 475A.020
§ 475A.020§ 475A.025
§ 475A.025§ 475A.030
§ 475A.030§ 475A.035
§ 475A.035§ 475A.040
§ 475A.040§ 475A.045
§ 475A.045§ 475A.050
§ 475A.050§ 475A.055
§ 475A.055§ 475A.060
§ 475A.060§ 475A.065
§ 475A.065§ 475A.070
§ 475A.070§ 475A.075
§ 475A.075Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 475A.706, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/475A.706.