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2019 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 475B - Cannabis Regulation
Section 475B.735 - Right to appeal determination of tax liability.
Universal Citation: OR Rev Stat § 475B.735 (2019)
Except as otherwise provided in ORS 475B.010 to 475B.545 and 475B.700 to 475B.760, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475B.700 to 475B.760 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475B.700 to 475B.760. [2015 c.699 §7(3)]
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