ORS 305.860 Statement of rights of taxpayers; distribution

The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms:

The rights of a taxpayer and the obligations of the Department of Revenue during an audit;

The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals;

The procedures for filing and processing refund claims and filing of taxpayer complaints; and

The procedures which the department may use in enforcing the provisions of the laws of this state.

The statement prepared in accordance with subsection (1) of this section shall be distributed by the Director of the Department of Revenue to all taxpayers upon request. The director shall inform taxpayers of their rights in a brief explanatory statement included in all billing or collection notices, all notices of assessment or deficiency and all notices of refund adjustment or denial sent to the taxpayer.