OAR 150-323-0280
Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants
The provisions of OAR 150-314-0277 shall be followed to secure payment of deficiency determinations given under ORS 323.380(6) and of taxes determined under ORS 323.385. The amount of the deficiency or tax shall be the "amount assessed" referred to in OAR 150-314-0277.
Amendment history
Renumbered from 150-323.390(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-323-0080 · Notification of Proposed Suspension or Revocation of…
- 150-323-0090 · Tax Stamp Units of Sale; Minimum Sales
- 150-323-0100 · Manner of Affixing Stamps
- 150-323-0110 · Definition of “Appropriate Stamp”
- 150-323-0120 · Responsibility for Affixing of Tax Stamps
- 150-323-0130 · Payment Type for Cigarette Stamps
- 150-323-0140 · Deferred Payment Purchases; Bond Requirement; Credit…
- 150-323-0150 · Written Authorization for Cigarette Stamp Purchases
- 150-323-0160 · Restoration of Deferred Payment Plan Privileges for…
- 150-323-0170 · Vending Machine Visibility Requirements
- 150-323-0180 · Segregation of Cigarette Inventories
- 150-323-0190 · Cigarette Invoice Requirements
- 150-323-0200 · Permit Required for Transportation of Untaxed Cigarettes…
- 150-323-0210 · Cigarettes Damaged in Transit
- 150-323-0220 · Refund of Value of Unused or Mutilated, but…
- 150-323-0230 · Refund Value of Stamps on Unsalable and Misstamped…
- 150-323-0240 · Refund of Overpayments
- 150-323-0250 · Distributor’s Reports — Generally
- 150-323-0260 · Reports of Cigarette Tax Activity in Oregon
- 150-323-0270 · Extension of Time for Reports
- 150-323-0280 · Collection of Unsecured, Unpaid Tax After Deficiency or…
- 150-323-0290 · Civil Penalties for Violation of Cigarette Tax Provisions
- 150-323-0300 · Civil Penalties for Violation of Cigarette Tax Stamping…
- 150-323-0305 · Inhalant Delivery Systems
- 150-323-0307 · Oral Nicotine Products
- 150-323-0310 · Definition of Moist Snuff
- 150-323-0315 · Little Cigars
- 150-323-0320 · Quarterly Tax Discount
- 150-323-0330 · Determining Wholesale Sales Price
- 150-323-0340 · Extension of Time for Filing Returns
- 150-323-0350 · Exemptions Defined
- 150-323-0360 · When Tobacco Product Distributor’s License Required
- 150-323-0370 · Bonding Requirement
- 150-323-0380 · Other Tobacco Product (OTP) Distributor License…
- 150-323-0390 · Suspension or Revocation of Other Tobacco Product…
- 150-323-0400 · Definitions
- 150-323-0410 · Credit for Tobacco Tax Paid; Refund
- 150-323-0420 · Civil Penalties for Violation of Other Tobacco Products…
- 150-323-0430 · Civil Penalties for Failure to Pay Other Tobacco…
- 150-323-0500 · Tobacco Products and Inhalant Delivery System Retail…