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Or. Rev. Stat. § 324.210

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

Oregon · Oregon Revised Statutes Chapter 324 — Oil and Gas Tax · Status: effective

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Or. Rev. Stat. § 324.210, Status of taxes, interest and penalties as debt; limitation on time of collection, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496939
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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.