Chapter 321 — Chapter 321

ORS 321.440 [1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]

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ORS 321.445 [1961 c.627 §8; 1981 c.706 §14; repealed by 1985 c.759 §40]

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ORS 321.450 [1961 c.627 §9; 1981 c.706 §15; 1983 c.696 §16; 1983 c.740 §96; repealed by 1985 c.759 §40]

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ORS 321.455 [1961 c.627 §10; repealed by 1981 c.706 §16]

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ORS 321.460 [1961 c.627 §11; 1977 c.892 §40; repealed by 1985 c.759 §40]

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ORS 321.465 [1961 c.627 §12; 1983 c.740 §97; repealed by 1985 c.759 §40]

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ORS 321.470 [1961 c.627 §13; 1965 c.6 §13; 1967 c.115 §1; repealed by 1977 c.870 §59]

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ORS 321.475 [1961 c.627 §14; repealed by 2003 c.621 §35b]

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ORS 321.480 [1961 c.627 §15; repealed by 1985 c.759 §40]

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ORS 321.485 [1961 c.627 §16(1),(2),(3) and (5); 1963 c.86 §2; 1971 c.408 §2; 1981 c.623 §8; 1985 c.759 §28; 1989 c.966 §25; 1993 c.801 §40; 1997 c.586 §2; 1999 c.19 §10; 1999 c.1078 §55; 2003 c.454 §72; 2003 c.621 §34; 2005 c.94 §104; repealed by 2003 c.621 §37]

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ORS 321.487 [1999 c.1078 §57; 2001 c.114 §46; 2001 c.509 §5; repealed by 2003 c.621 §37]

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ORS 321.490 [1961 c.627 §16(4); 1963 c.86 §3; 1979 c.438 §6; repealed by 1985 c.759 §40]

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ORS 321.495 [1961 c.627 §17; repealed by 1971 c.408 §4]

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ORS 321.500 [1961 c.627 §18; repealed by 1971 c.408 §4]

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ORS 321.505 [1961 c.627 §19; 1963 c.86 §4; repealed by 1971 c.408 §4]

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ORS 321.510 [1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4]

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ORS 321.515 [1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86]

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ORS 321.520 [1961 c.627 §22; repealed by 1999 c.1078 §85]

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ORS 321.525 [1961 c.627 §23; 1963 c.86 §5; repealed by 1971 c.408 §4]

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ORS 321.530 [1961 c.627 §24; 1967 c.335 §37; repealed by 1971 c.408 §4]

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ORS 321.550 Notice of intent to harvest; rules; effect of failure to file notice; penalty. (1) No person shall harvest or cause to be harvested any timber from land in Oregon without first having notified the State Forester in writing with a copy to the Department of Revenue on forms prepared by the State Forester and the department of intent to harvest pursuant to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754

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ORS 321.560 Audit of returns; interest and penalties upon failure to file return or pay tax. (1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, apply to the determination of taxes, penalties and interest imposed under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, except where the context requires otherwise

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ORS 321.570 Warrant for collection of delinquent taxes. (1) If any tax imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, 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 is mailed, the Department of Revenue may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address

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ORS 321.580 Effect of failure or refusal to make return. If any taxpayer neglects or refuses to make a return required to be made by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the taxpayer written notice of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of severance. If the tax and delinquency charges are not paid within 30 days from the mailing of the notice, the department shall proceed to collect the tax in the manner provided in ORS 321.570. [Formerly 321.092; 2003 c.454 §57; 2003 c.621 §42a]

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ORS 321.590 [Formerly 321.095; repealed by 1993 c.801 §43]

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ORS 321.600 Tax as debt; collection; limitation. All taxes, interest and penalties due and unpaid under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 constitute a debt due the State of Oregon and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 shall be instituted after the expiration of six years from the date the taxes were due. [Formerly 321.105; 2003 c.454 §58; 2003 c.621 §43a]

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ORS 321.605 [1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51]

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ORS 321.609 Enforcement of certain statutes by department; rules. (1) ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be enforced and the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754

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ORS 321.610 [1961 c.659 §1; repealed by 1977 c.892 §51]

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ORS 321.615 [1961 c.659 §3; repealed by 1977 c.892 §51]

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ORS 321.617 [Formerly part of 321.620; repealed by 1977 c.892 §51]

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ORS 321.618 [Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358]

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ORS 321.619 [Formerly part of 321.620; 1971 c.684 §5; 1977 c.870 §50; 1977 c.892 §27; 1977 c.893 §20c; renumbered 321.359]

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ORS 321.620 [1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621]

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ORS 321.621 [Formerly part of 321.620; repealed by 1977 c.892 §51]

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ORS 321.622 [1961 c.659 §7(1),(3); repealed by 1977 c.892 §51]

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ORS 321.625 [1961 c.659 §6(1); repealed by 1977 c.892 §51]

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ORS 321.630 [1961 c.659 §6(2); repealed by 1977 c.892 §51]

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ORS 321.635 [1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51]

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ORS 321.640 [1961 c.659 §8; repealed by 1977 c.892 §51]

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ORS 321.645 [1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51]

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ORS 321.650 [1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51]

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ORS 321.655 [1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51]

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ORS 321.660 [1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51]

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ORS 321.665 [1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51]

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ORS 321.670 [1961 c.659 §5(11); repealed by 1977 c.892 §51]

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ORS 321.675 [1961 c.659 §5(12); repealed by 1977 c.892 §51]

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ORS 321.680 [1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51]

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ORS 321.682 Confidentiality of reports, returns and appraisal data. (1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 or 321.741 or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS 321.201 to 321.222. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues

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ORS 321.684 Authority of department to make certain disclosures. (1) The Department of Revenue may

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