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 324.180 Notice to person liable for unpaid tax

If any person neglects or refuses to make a return required to be made by this chapter, 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 person liable for the tax written notice by regular mail or other form of delivery of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of production. If the tax and delinquency charges are not paid within 30 days from the mailing or delivery of the notice, the department shall proceed to collect the tax in the manner provided in ORS 324.190.

Official sources · 1Tap to view provenance and version history

Online copy of the published ORS edition

This independent, nongovernmental service preserves the official source behind every rendered section.

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.