Chapter 465 — Hazardous Waste and Hazardous Materials I
ORS 465.124 Application of ORS chapters 305 and 314 to fee collection
The provisions of ORS chapters 305 and 314 as to liens, delinquencies, claims for refund, issuance of refunds, conferences, appeals to the Oregon Tax Court, stay of collection pending appeal, cancellation, waiver, reduction or compromise of fees, penalties or interest, subpoenaing and examining witnesses and books and papers, and the issuance of warrants and the procedures relating thereto, shall apply to the collection of fees, penalties and interest by the Department of Revenue under ORS 465.101 to 465.131, except where the context requires otherwise.
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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source