There is a newer version of the Oregon Revised Statutes
2021
2019
2017
2015
2013
Other previous versions
View our newest version here

2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 319
319.780 Assessing tax and penalty upon failure to make report.


OR Rev Stat § 319.780 (through Leg Sess 2011) What's This?

(1) If any user or seller fails to make a report required by ORS 319.510 to 319.880, the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 to 319.880.

(2) The department shall give to the user or seller written notice of the assessment in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 27]

Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.