323.416

323.416

(1) Except as otherwise provided in ORS 323.005 to 323.482, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.005 to 323.482 may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person's liability for the taxes imposed by ORS 323.005 to 323.482.

(2) An appeal to the Oregon Tax Court under ORS 323.005 to 323.482 stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue.

I'm Here Because...

We can Help

Our mission is to help you get the refund you deserve.

Contact Us Today

Step 1 of 2

First Name
Last Name
Phone
Email

Step 2 of 2

Are you a new client?
How can we help you?
By submitting, you agree to receive text messages from Tobacco Tax Refund, Inc at the number provided, including those related to your inquiry, follow-ups, and review requests, via automated technology. Consent is not a condition of purchase. Msg & data rates may apply. Msg frequency may vary. Reply STOP to cancel or HELP for assistance. Acceptable Use Policy