314.430
Warrant for collection of taxes.
(1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of
the tax is not paid within 30 days after the date that the written notice and
demand for payment required under ORS 305.895 is mailed (or within five days
after the tax becomes due, in the case of the termination of the tax year by
the Department of Revenue under the provisions of ORS 314.440), or any amount
payable by a transferee under ORS 311.695 is not paid as required under ORS
311.686, and no provision is made to secure the payment thereof by bond,
deposit or otherwise, pursuant to regulations promulgated by the department,
the department may issue a warrant for the payment of the amount of the tax or
amount payable under ORS 311.695, with the added penalties, interest and any
collection charge incurred. A copy of the warrant shall be mailed or delivered
to the taxpayer or transferee by the department at the taxpayer’s or transferee’s
last-known address.
(2) At any time
after issuing a warrant under this section, the department may record the
warrant in the County Clerk Lien Record of any county of this state. Recording
of the warrant has the effect described in ORS 205.125. After recording a
warrant, the department may direct the sheriff for the county in which the
warrant is recorded to levy upon and sell the real and personal property of the
taxpayer or transferee found within that county, and to levy upon any currency
of the taxpayer or transferee found within that county, for the application of
the proceeds or currency against the amount reflected in the warrant and the
sheriff’s cost of executing the warrant. The sheriff shall proceed on the
warrant in the same manner prescribed by law for executions issued against
property pursuant to a judgment, and is entitled to the same fees as provided
for executions issued against property pursuant to a judgment. The fees of the
sheriff shall be added to and collected as a part of the warrant liability.
(3) In the
discretion of the department a warrant under this section may be directed to
any agent authorized by the department to collect taxes, and in the execution
of the warrant the agent has all of the powers conferred by law upon sheriffs,
but is entitled to no fee or compensation in excess of actual expenses paid in
the performance of such duty.
(4) Until a
warrant issued under this section is satisfied in full, the department has the
same remedies to enforce the claim for taxes against the taxpayer or for
amounts payable by the transferee as if the state had recovered judgment
against the taxpayer for the amount of the tax or against the transferee for
the amount payable under ORS 311.695. [1957 c.632 §18 (enacted in lieu of
316.630 and 317.430); 1959 c.74 §1; 1959 c.234 §1; 1975 c.593 §17; 1983 c.696 §12;
1985 c.85 §12; 1985 c.761 §15; 1987 c.586 §42; 1989 c.625 §62; 1997 c.99 §52;
2011 c.389 §1; 2011 c.723 §29]
314.432 [1989 c.1036 §2; 1995 c.53 §2;
renumbered 305.182 in 1995]
314.434 [1989 c.1036 §3; 1995 c.53 §3;
renumbered 305.184 in 1995]
314.435 [1957 c.632 §19 (enacted in lieu
of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140
enacted in lieu of 314.435, 315.635 and 321.085)]
Notes of Decisions
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
· cites it 3× “854 (refer- ring to the person having “possession, control or custody” of a debtor’s property)) or a county clerk and sheriff in the case of distraint warrants and the forced sale of assets (see ORS 314.430 (1), (2)). Issuance of a warrant entails a 30-day wait- ing period in…”
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009).
“If the damages remain unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430. “(2) As used in this section, a taxpayer’s position is ‘frivolous’ if there was no objectively reasonable basis for asserting the…”
United Fin. Co., Gladstone v. King, 590 P.2d 228 (Or. 1979).
· cites it 2× “The Oregon tax liens have the status of "judgments” by virtue of ORS 314.430(2). 2 No statute gives federal tax liens the status of "judgments” so as to bring them within the text of ORS 18.”
State Ex Rel. Dep't of Revenue v. Control Data Corp., 713 P.2d 30 (Or. 1986).
“The distraint warrant was docketed in Multnomah County and has the force and effect of a judgment against Brest under ORS 314.430. “On March 13, 1984, a garnishment was served on defendant at its office in Portland and the defendant answered the writ stating that Oregon courts…”
Combs v. Dep't of Revenue, 15 Or. Tax 60 (Or. T.C. 1999).
“If the damages remain unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430.” The court holds that taxpayer’s appeal is groundless and totally devoid of merit.”
Smith v. Dep't of Revenue, 17 Or. Tax 135 (Or. T.C. 2003).
“419 and ORS 314.430. Once taxpayer pays the amounts asserted to be due, voluntarily or otherwise, he may proceed under ORS 305.”
Okorn v. Dep't of Revenue, 11 Or. Tax 385 (Or. T.C. 1990).
“If the damages remain unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430.””
Sproul v. State Tax Comm'n, 1 Or. Tax 31 (Or. T.C. 1962).
“” Since the statute gives an assessment of additional income taxes the practical force of a judgment (ORS 314.430(2)), the taxpayer would be defeated if no evidence were introduced, if the parties were left where they were.”
Brown v. Infotec Dev., Inc., 744 P.2d 268 (Or. Ct. App. 1987).
“This is an action challenging the Department of Revenue’s issuance of a distraint warrant for delinquent income taxes, ORS 314.430, and its continuous garnishment of plaintiffs wages.”
State Ex Rel. Mendonca v. Dep't of Revenue, 11 Or. Tax 236 (Or. T.C. 1989).
“If the damages remain unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430.” The court finds that plaintiffs position in this case is frivolous and groundless.”
Simpson Timber Co. v. State Tax Comm'n, 443 P.2d 162 (Or. 1968).
“The commission did not issue notices of deficiency assessments, but instead advised Simpson Timber that it intended to issue warrants (ORS 314.430), for the collection of the additional excise taxes.”
— Or. Rev. Stat. § 314.430(1) — 3 cases
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
“854 (refer- ring to the person having “possession, control or custody” of a debtor’s property)) or a county clerk and sheriff in the case of distraint warrants and the forced sale of assets (see ORS 314.430 (1), (2)). Issuance of a warrant entails a 30-day wait- ing period in…”
— Or. Rev. Stat. § 314.430(2) — 2 cases
United Fin. Co., Gladstone v. King, 590 P.2d 228 (Or. 1979).
“The Oregon tax liens have the status of "judgments” by virtue of ORS 314.430(2). 2 No statute gives federal tax liens the status of "judgments” so as to bring them within the text of ORS 18.”
Sproul v. State Tax Comm'n, 1 Or. Tax 31 (Or. T.C. 1962).
“” Since the statute gives an assessment of additional income taxes the practical force of a judgment (ORS 314.430(2)), the taxpayer would be defeated if no evidence were introduced, if the parties were left where they were.”
— Or. Rev. Stat. § 314.430(4) — 1 case
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
“854 (refer- ring to the person having “possession, control or custody” of a debtor’s property)) or a county clerk and sheriff in the case of distraint warrants and the forced sale of assets (see ORS 314.430 (1), (2)). Issuance of a warrant entails a 30-day wait- ing period in…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.