Except as otherwise provided in ORS 475A.210 to 475A.722, a person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 317.363 and 475A.658 to 475A.714 may appeal, within 90 days after the act or determination, to the Oregon Tax Court in the manner provided in ORS 305.404 to 305.560. These appeal rights are the exclusive remedy available to determine the person’s liability for the tax imposed under ORS 475A.658 to 475A.714. [2021 c.1 §121]
Oregon Legal Code