OAR 150-314-0025
Pollution Control Facilities: Revocation of Certificate
Upon receipt of notice of revocation of a certificate, the Department shall issue a statement to the taxpayer of the amount of unpaid taxes due, together with interest from the time the taxes would have been due if the tax relief had not been granted. If, within 30 days of the date of such statement, the amount is not paid or protest received as to the accuracy of the billing, warrants will be issued pursuant to ORS 314.430, and such other collection procedures will be instituted as provided by law and deemed necessary by the Department.
Amendment history
Renumbered from 150-314.255(1), REV 29-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0005 · Period of Computation of Taxable Income
- 150-314-0010 · Mitigation of Effect of Limitations and Other Provisions
- 150-314-0012 · Determination by Agreement
- 150-314-0025 · Pollution Control Facilities: Revocation of Certificate
- 150-314-0027 · Pollution Control Facilities: Facilities Not Eligible…
- 150-314-0035 · Formula for Apportionment of Lobbying Expenses Subject…
- 150-314-0040 · Withholding on Real Property Conveyances
- 150-314-0045 · REMIC Filing Requirements
- 150-314-0047 · REMIC Income Taxable to Nonresidents
- 150-314-0055 · Change in Methods of Accounting or Reporting
- 150-314-0060 · Election to Use Alternative Apportionment Weightings by…
- 150-314-0062 · Apportionment and Allocation of Income of Financial…
- 150-314-0064 · Definitions
- 150-314-0066 · Apportionment and Allocation of Income Generally
- 150-314-0068 · Allocation of Income
- 150-314-0070 · Apportionment Factors Generally
- 150-314-0072 · Apportionment Factors
- 150-314-0074 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0076 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0078 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0080 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0082 · Modified Factors for Companies Engaged in Sea…
- 150-314-0084 · Modified Factors for Companies Involved in Interstate…
- 150-314-0086 · Other Methods: Limited Application
- 150-314-0088 · Modified Factors for Financial Institutions
- 150-314-0090 · Public Utilities: Sale of Commodities
- 150-314-0100 · Disallowance of Certain Intercompany Transactions…
- 150-314-0105 · Farm Income Averaging
- 150-314-0110 · Allocation of Oregon Modifications to Passive Activity…
- 150-314-0115 · Interest on Deferred Oregon Tax Liability with Respect…
- 150-314-0120 · Reduction of Tax Attributes after Discharge of Debt
- 150-314-0125 · Listed Transaction Reporting Requirement
- 150-314-0130 · Definition: Final Determination
- 150-314-0135 · Returns When Accounting Period Changed
- 150-314-0140 · Information Returns
- 150-314-0142 · Brokers’ Information Returns
- 150-314-0150 · Requirement to File Returns Electronically (Corporation…
- 150-314-0152 · Requirement to File Returns Electronically
- 150-314-0160 · Report of Changes in Federal Taxable Income
- 150-314-0165 · Filing Returns of Income: Due date