Oregon Revised Statutes
Or. Rev. Stat. § 323.403 (2026)
Application of other statutes
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323.403 Application of other statutes. Except as otherwise provided in ORS 323.005 to 323.482 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, 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, shall apply to the determinations of taxes, penalties and interest under ORS 323.005 to 323.482. [1999 c.62 §21]
Notes of Decisions
Cited in 2
cases, 2013–2014 · leading case: Dixon v. Dept. of Rev., 21 Or. Tax 383 (Or. T.C. 2014).
Dixon v. Dept. of Rev., 21 Or. Tax 383 (Or. T.C. 2014). “Cite as 21 OTR 383 (2014) 385 written notice of its determination in the manner required pursuant to ORS 323.403. Except in the case of fraud, every notice of a determination made under ORS 323.”
Dixon v. Dep't of Revenue (Or. T.C. 2013). “) Defendant asserts that, as stated in ORS 323.403,4 applicable periods of limitation are found in ORS chapters 305 and 314.”
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