Except as otherwise provided or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the determination and notice of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, stays of collection pending appeal, confidentiality of registration and the related civil penalties, and the related procedures, apply to the determination of civil penalties imposed under ORS 475.396 and registration fees imposed under ORS 475.404. [2022 c.41 §6]\nNote:\nSee note under 475.392.
Oregon Legal Code