2007 ORS § 319.780¹
Assessing tax and penalty upon failure to make report

(1) If any user or seller fails to make a report required by ORS 319.510 (Short title) to 319.880 (Disposition of moneys), the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 (Short title) to 319.880 (Disposition of moneys).

(2) The department shall give to the user or seller written notice of the assessment in the manner prescribed by ORS 319.760 (Assessment of deficiency) (3). [Amended by 1959 c.188 §27]