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Oregon Revised Statutes Revenue and Taxation § 315.172

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to tax years prior to Jan. 1, 2013.  See, also, section applicable to tax years beginning on or after Jan. 1, 2013.>

Upon an order of the disallowance of a credit for farmworker housing under ORS 315.164 (11) or 315.169 (5), the Department of Revenue immediately shall collect any taxes due by reason of the disallowance and shall have the benefit of all the laws of this state pertaining to the collection of income and excise taxes. An assessment of the taxes is not necessary and a statute of limitation shall not preclude the collection of the taxes.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 315.172 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-315-172/

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