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amount in trust for the State of Oregon and for payment to the Department of Revenue in
the manner and at the time provided in section 98 of this 2017 Act.
(2) If a seller of taxable vehicles fails to remit any amount of transportation project
taxes, whether collected or not, the department may enforce collection by the issuance of a
distraint warrant for the collection of the delinquent amount and all penalties, interest and
collection charges accrued on the delinquent amount. The warrant shall be issued and pro-
ceeded upon in the same manner and shall have the same force and effect as is prescribed
with respect to warrants for the collection of delinquent income taxes.
(3)(a) In the case of a seller that is assessed under the provisions of ORS 305.265 (12) and
314.407 (1), the department may issue a notice of liability to any officer, employee or member
of the seller at any time within three years after the assessment. Within 30 days after the
date on which the notice of liability is mailed to the officer, employee or member, the officer,
employee or member shall pay the assessment, plus penalties and interest, or advise the
department in writing of objections to the liability and, if desired, request a conference. A
conference shall be governed by the provisions of ORS 305.265 pertaining to a conference
requested from a notice of deficiency.
(b) After a conference or, if no conference is requested, a determination of the issues
raised in the written objections, the department shall mail the officer, employee or member
a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days
after the date on which the conference letter is mailed to the officer, employee or member,
the officer, employee or member shall pay the assessment, plus penalties and interest, or
appeal to the tax court in the manner provided for an appeal from a notice of assessment.
(c) If the department does not receive payment or written objection to the notice of li-
ability within 30 days after the notice of liability was mailed, the notice of liability becomes
final. The officer, employee or member may appeal the notice of liability to the tax court
within 90 days after the notice became final in the manner provided for an appeal from a
notice of assessment.
(4)(a) In the case of a seller that fails to file a return on the due date, in addition to any
action described in the provisions of ORS 305.265 (10) and 314.400, the department may issue
a notice of determination and assessment to any officer, employee or member of the seller
at any time within three years after the assessment. The time of assessment against the
officer, employee or member is 30 days after the date on which the notice of determination
and assessment is mailed. Within 30 days after the date on which the notice of determination
and assessment is mailed to the officer, employee or member, the officer, employee or
member shall pay the assessment, plus penalties and interest, or advise the department in
writing of objections to the assessment and, if desired, request a conference. A conference
shall be governed by the provisions of ORS 305.265 pertaining to a conference requested from
a notice of deficiency.
(b) After a conference or, if no conference is requested, a determination of the issues
raised in the written objections, the department shall mail the officer, employee or member
a conference letter affirming, canceling or adjusting the notice of determination and as-
sessment. Within 90 days after the date on which the conference letter is mailed to the of-
ficer, employee or member, the officer, employee or member shall pay the assessment, plus
penalties and interest, or appeal to the tax court in the manner provided for an appeal from
a notice of assessment.
(c) If the department does not receive payment or written objection to the notice of de-
termination and assessment within 30 days after the notice of determination and assessment
was mailed, the notice of determination and assessment becomes final. The officer, employee
or member may appeal the notice of determination and assessment to the tax court within
90 days after the notice became final in the manner provided for an appeal from a notice of
assessment.
Enrolled House Bill 2017 (HB 2017-A) Page 100
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 100. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=100. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.