ORS 576.335¹
Report by person responsible for collecting assessment

(1) A person responsible for collecting an assessment for a commodity commission shall make a report to the commission at the time and in the manner required by the commission.

(2) A person responsible for collecting an assessment for a commission who fails to deduct an assessment at the time of sale shall report and pay the assessment to the commission. A producer required to report and pay an assessment is subject to this section. [1953 c.489 §§24,26; 1959 c.596 §14; subsection (4) enacted as 1965 c.211 §3; 2003 c.604 §40]

Notes of Decisions

Assess­ment does not qualify as tax for purpose of asserting priority claim against bankruptcy estate. In re Belozer Farms, Inc., 199 B.R. 720 (9th Cir. BAP 1996)

1 Legislative Counsel Committee, CHAPTER 576—Agricultural Marketing Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­576.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 576, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­576ano.­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