Oregon Law
Law as of Jan 1, 2026
Chapter contents
324.050Definitions 324.070Imposition of tax; rate; basis of levy 324.080Exemptions of gross sales value 324.090State and local government interests exempt; credit of taxes imposed by state and local governments 324.110Quarterly payment of tax; computation of prevailing cash price 324.120Statement by taxpayer; other required information 324.130Statement of producer; filing of statement 324.140Penalty for delinquent reports; report of claimed exempt royalties 324.170Audit; interest on delinquent tax or deficiency 324.180Notice to person liable for unpaid tax 324.190Collection of unpaid tax 324.200Release of lien on real estate 324.210Status of taxes, interest and penalties as debt; limitation on time of collection 324.240Payment of tax when oil or gas in litigation 324.310Powers of department 324.320Rulemaking authority of department 324.340Net revenue payable to Common School Fund 324.410Prohibited conduct; civil penalty 324.510Content of statement or settlement sheet 324.520Duty to furnish information to department; penalty

Chapter 324 — Oil and Gas Tax

ORS 324.170 Audit; interest on delinquent tax or deficiency

(1)

The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest under this chapter, except where the context requires otherwise.

(2)

A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due.

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