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]

Chapter 319

Atty. Gen. Opinions

Applicability to "license" tax of exemp­tions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229


1 Legislative Counsel Committee, CHAPTER 319—Motor Vehicle and Aircraft Fuel Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.