2015 ORS 475B.755¹
Applicability of tax laws to ORS 475B.700 to 475B.760

Except as otherwise provided in ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 475B.700 (Definitions for ORS 475B.700 to 475B.760) to 475B.760 (Suspense account). [2015 c.699 §10]


1 Legislative Counsel Committee, CHAPTER 475B—Cannabis Regulation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors475B.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.