OAR 150-305-0300
“Methods of Collection” Defined
Methods of collection include but are not limited to seizure of wages, bank accounts, personal property, business property, stocks, bonds, dividends and real property to the extent it is determined to be cost effective by the department.
Amendment history
Renumbered from 150-305.385(4)(a)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-305-0204 · Conferences: Purpose and Procedure
- 150-305-0206 · Written Objections: Procedures
- 150-305-0208 · Assessing Tax on Failure to File
- 150-305-0210 · Last Known Address
- 150-305-0212 · Interest on Deficiency
- 150-305-0214 · Penalties
- 150-305-0216 · Appeal from a Notice of Deficiency: Periods of Limitation
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined
- 150-305-0302 · Contracts Requiring Certificate of Compliance with…
- 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
- 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
- 150-305-0308 · Annual Certification Requirement
- 150-305-0320 · Mediation
- 150-305-0330 · Appeal Procedures
- 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
- 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
- 150-305-0360 · Rules Application
- 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
- 150-305-0370 · Use of Checkoff Resources
- 150-305-0380 · Application and Signature Due Dates
- 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
- 150-305-0394 · Signatures Must Be on Department’s Form
- 150-305-0396 · Signature Gathering Period
- 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
- 150-305-0420 · Costs of Administration
- 150-305-0430 · Method of Distribution from Check-off Contributions and…
- 150-305-0440 · Per Diem Compensation