Application of tax and report to administration of tax laws
Except as provided in this section and ORS 314.840 (Disclosure of information), 316.168 (Employer required to file combined quarterly tax report), 316.197 (Payment to department by employer), 316.202 (Reports by employer) and 657.571 (Quarterly or annual tax report), the statutes and regulations applicable to each agency, requiring a report and imposing a tax, shall govern the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, penalties, interest, administrative and judicial appeals and the procedures relating thereto. [1989 c.901 §3]
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.