Amounts collected held in trust
- • enforcement
(1) Every provider or seller required to collect the tax imposed by ORS 403.200 (Imposition of tax) to 403.230 (Application of other laws) is deemed to hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided by ORS 403.215 (Returns).
(2) If the provider or seller required to collect the tax fails to remit any amount deemed to be held in trust for the State of Oregon or if the consumer or subscriber fails to pay the tax, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. The warrant is issued and proceeded upon in the same manner and has the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes. [Formerly 401.802; 2014 c.59 §7]
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.