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2017 Oregon Revised Statutes
Volume : 12 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 475B - Cannabis Regulation
Section 475B.755 - Applicability of tax laws to ORS 475B.700 to 475B.760.
Universal Citation: OR Rev Stat § 475B.755 (2017)
Except as otherwise provided in ORS 475B.700 to 475B.760 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 475B.700 to 475B.760. [2015 c.699 §10]
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