Relating to administration of taxes; and prescribing an effective date.
What changed between versions
Header and title formatting changed from 'Introduced' status to 'Enrolled' status, indicating the bill has completed the legislative process and is ready for the Governor's signature.
Removed the editor's summary section that explained the bill's purpose in plain language, as this is no longer needed for an enrolled bill.
Updated page numbering and formatting to match the enrolled bill format, including adding chapter placeholders and page references.
Replaced specific ORS chapter citations with descriptive terms like 'taxes administered by the Department of Revenue' to make the law more flexible and easier to update in the future.
Clarified appeal timeframes for tax disputes, maintaining 90-day filing deadlines for most appeals while keeping special two-year deadlines for certain tax types.
Added provisions allowing the Department of Revenue to collect taxes even during appeals if collection would be jeopardized or if the taxpayer took a frivolous position.