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Oregon Revised Statutes Revenue and Taxation § 319.780

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

(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).

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 319.780 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-319-780/

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