Or. Rev. Stat. § 320.475
Applicability of other provisions of tax law
Oregon · Oregon Revised Statutes Chapter 320 — Miscellaneous Taxes · Status: effective
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- Or. Rev. Stat. § 320.475, Applicability of other provisions of tax law, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496436
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Except as otherwise provided in ORS 320.400 to 320.490 and 803.203 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, determinations 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 related penalties, and the related procedures, apply to the determinations of taxes, penalties and interest under ORS 320.400 to 320.490 and 803.203.