Chapter 475A — Psilocybin Regulation
ORS 475A.706 Applicability of tax laws to ORS 475A.658 to 475A.714
Except as otherwise provided in ORS 475A.658 to 475A.714 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 475A.658 to 475A.714.
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Provenance
2023 Oregon Revised Statutes
Official online edition
- Source
- oregonlegislature.gov
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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.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
Official source