Warrant for collection of taxes
(1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of the tax is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 (Action against property before issuance of warrant prohibited) is mailed (or within five days after the tax becomes due, in the case of the termination of the tax year by the Department of Revenue under the provisions of ORS 314.440 (Tax as debt)), or any amount payable by a transferee under ORS 311.695 (Joint and several liability of transferees for deferral amounts) is not paid as required under ORS 311.686 (Time for payments), and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the department, the department may issue a warrant for the payment of the amount of the tax or amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts), with the added penalties, interest and any collection charge incurred. A copy of the warrant shall be mailed or delivered to the taxpayer or transferee by the department at the taxpayer’s or transferee’s last-known address.
(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record). After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer or transferee found within that county, and to levy upon any currency of the taxpayer or transferee found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer or for amounts payable by the transferee as if the state had recovered judgment against the taxpayer for the amount of the tax or against the transferee for the amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts). [1957 c.632 §18 (enacted in lieu of 316.630 and 317.430); 1959 c.74 §1; 1959 c.234 §1; 1975 c.593 §17; 1983 c.696 §12; 1985 c.85 §12; 1985 c.761 §15; 1987 c.586 §42; 1989 c.625 §62; 1997 c.99 §52; 2011 c.389 §1; 2011 c.723 §29]
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