COLLECTION OF TAXES
- Section 657.504 - Applicability of noncharging provisions
- Section 657.505 - Payment of and liability for taxes; rules
- Section 657.506 - [Repealed]
- Section 657.507 - Employer's security for payment of contributions
- Section 657.508 - Failure to comply with ORS 657.507
- Section 657.509 - Taxes from political subdivisions and people's utility districts; election; effect of canceling election; applicability of noncharging provisions
- Section 657.510 - Refunds
- Section 657.511 - [Repealed]
- Section 657.512 - [Repealed]
- Section 657.513 - Political subdivision contribution payments from Local Government Employer Benefit Trust Fund
- Section 657.515 - Delinquent taxes; interest; civil penalties; collection by civil action; settlement
- TEMPORARY PROVISIONS RELATING TO DEFERRAL AND FORGIVENESS OF EMPLOYER TAXES FOR CALENDAR YEAR 2021 ARE COMPILED AS NOTES FOLLOWING ORS 657.515
- Section 657.516 - Liability of certain officers, members, partners and employees for amounts in default
- Section 657.517 - Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts
- Section 657.520 - Claims for contribution preferred
- Section 657.525 - Lien on subjects and products of labor for which contributions are due
- Section 657.530 - Lien on property used in connection with employment on which contributions are due
- Section 657.535 - Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure
- Section 657.540 - Lien on property of defaulting employer; recording; priority; foreclosure
- Section 657.542 - Filing liens and warrants with Secretary of State
- Section 657.545 - Release of ORS 657.540 lien by filing security
- Section 657.550 - [Repealed]
- Section 657.552 - Limitations on notices of assessment and on actions to collect contributions, interest and penalties
- Section 657.555 - Authority to release, compromise or satisfy liens
- Section 657.557 - Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs
- Section 657.560 - Joining director in actions involving title of property subject to director's lien
- Section 657.565 - Unlawful practices of employer
- Section 657.570 - [Repealed]
- Section 657.571 - Quarterly or annual tax report; form; filing with Department of Revenue
- Section 657.575 - Repayment of default by nonprofit employing unit; conditions