Section 307.883 - Taxes held in trust; warrant for delinquent taxes.

OR Rev Stat § 307.883 (2019) (N/A)
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(2) At any time the qualified heavy equipment provider fails to remit any amount of heavy equipment rental taxes deemed to be held in trust for the State of Oregon, 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, docketed and proceeded upon in the same manner and shall have the same force and effect as warrants for the collection of delinquent income taxes. [2018 c.64 §6]

Note: See note under 307.870.