ORS 465.992¹
Civil penalty for failure to pay fees

(1) Any dry cleaning operator who fails to pay a fee required under ORS 465.517 (Annual fee and gross revenue fee for dry cleaning facilities), 465.520 (Fee on sale or transfer of dry cleaning solvent) or 465.523 (Fee on use of dry cleaning solvent) shall incur a civil penalty of not more than $5,000. The penalty shall be recovered as provided in subsection (2) of this section.

(2) Any person against whom a penalty is assessed under subsection (1) of this section may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). If the penalty is not paid within 10 days after the order of the tax court becomes final, the Department of Revenue may record the order and collect the amount assessed in the same manner as income tax deficiencies are recorded and collected under ORS 314.430 (Warrant for collection of taxes). [1999 c.1047 §6]

Note: 465.992 (Civil penalty for failure to pay fees) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 465 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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Chapter 465

See also annota­tions under ORS 105.550 (Definitions for ORS 105.550 to 105.600) to 105.600 (ORS 105.550 to 105.600 not to limit authority of cities or counties to further restrict activities).

Notes of Decisions

Remedial ac­tion costs do not include attorney fees incurred by private party in contribu­tion pro­ceed­ing. Cash Flow Investors, Inc. v. Union Oil Co., 318 Or 88, 862 P2d 501 (1993)

1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors465.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 465, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­465ano.­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. Currency Information