All taxes, interest and penalties due and unpaid under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 constitute a debt due the State of Oregon and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 shall be instituted after the expiration of six years from the date the taxes were due.
ORS 321.600
Applied in 3 court decisions — leading case 22 Or. Tax 370 - Perkins v. Dept. of Rev. (2017)
Most recently applied in 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (September 2018)
Formerly 321.105; 2003 c.454 §58; 2003 c.621 §43a
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.