403.230
Application of other laws.
(1) Unless the context requires otherwise, the provisions of ORS chapters 305,
314 and 316 as to the audit and examination of reports and returns,
determination of deficiencies, assessments, claims for refunds, penalties,
interest, jeopardy assessments, warrants, conferences and appeals to the Oregon
Tax Court, and procedures relating thereto, apply to ORS 403.200 to 403.230 the
same as if the tax were a tax imposed upon or measured by net income. The
provisions apply to the consumer or subscriber liable for the tax and to the
provider or seller required to collect the tax. As to any amount collected and
required to be remitted to the Department of Revenue, the tax is considered a
tax upon the provider or seller required to collect the tax and that provider
or seller is considered a taxpayer.
(2)
Notwithstanding ORS 314.835 and 314.840, the Department of Revenue may disclose
information received under ORS 403.200 to 403.230 to the Public Utility
Commission to carry out the provisions of chapter 290, Oregon Laws 1987.
(3) The Public
Utility Commission may disclose information obtained pursuant to chapter 290,
Oregon Laws 1987, to the Department of Revenue to administer the tax imposed
under ORS 403.200 to 403.230. [Formerly 401.804; 2014 c.59 §8]
Notes of Decisions
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
“, ORS 403.230(1) (applying the provisions of ORS chapters 305, 314, and 316 to the tax for emergency communications).”
Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020).
· cites it 4× “As the United States Supreme Court recently summarized, “[i]n the context of state taxation, the Due Process Clause limits States to imposing only taxes that ‘bea[r] fiscal relation to 8 Taxpayer also argues that ORS 403.230(1) confirms that it owes nothing because it has not…”
Ooma v. Dept. of Rev. (Or. T.C. 2018).
· cites it 2× “75 of 100-percent failure-to-file penalties as provided by ORS 403.230(1) and ORS 305.992.” Ooma did not file an objection to the department’s request.”
Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019).
“461 (jurisdiction—making of tax levies under local budget law); ORS 403.230 (jurisdiction—emergency communications tax); ORS 111.”
— Or. Rev. Stat. § 403.230(1) — 3 cases
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
“, ORS 403.230(1) (applying the provisions of ORS chapters 305, 314, and 316 to the tax for emergency communications).”
Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020).
“As the United States Supreme Court recently summarized, “[i]n the context of state taxation, the Due Process Clause limits States to imposing only taxes that ‘bea[r] fiscal relation to 8 Taxpayer also argues that ORS 403.230(1) confirms that it owes nothing because it has not…”
Ooma v. Dept. of Rev. (Or. T.C. 2018).
“75 of 100-percent failure-to-file penalties as provided by ORS 403.230(1) and ORS 305.992.” Ooma did not file an objection to the department’s request.”
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