Collection of taxes upon disallowance of agriculture workforce housing credit
Upon an order of the disallowance of a credit for agriculture workforce housing under ORS 315.164 (Agriculture workforce housing projects) (11) or 315.169 (Agriculture workforce housing contributor credit) (5), the Department of Revenue immediately shall collect any taxes due by reason of the disallowance and shall have the benefit of all the laws of this state pertaining to the collection of income and excise taxes. An assessment of the taxes is not necessary and a statute of limitation shall not preclude the collection of the taxes. [2001 c.868 §4; 2003 c.588 §15; 2013 c.750 §23]
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