75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
SA to SB 690
LC 3365/SB 690-5
SENATE AMENDMENTS TO
SENATE BILL 690
By COMMITTEE ON FINANCE AND REVENUE
May 13
On page 1 of the printed bill, line 3, delete '305.385,'.
Delete lines 27 through 29 and delete page 2.
On page 3, delete lines 1 through 8.
In line 9, delete '3' and insert '2'.
On page 6, delete lines 14 and 15.
In line 16, delete '(u)' and insert '(t)'.
In line 17, delete '9' and insert '7'.
In line 42, delete '4' and insert '3'.
On page 7, line 23, delete '5' and insert '4'.
In line 42, delete '6' and insert '5'.
On page 8, line 10, delete '7' and insert '6' and delete '
Sections 8 and 9 of this 2009 Act are' and insert 'Section 7 of
this 2009 Act is'.
Delete lines 12 through 33.
In line 34, delete '9' and insert '7'.
Delete lines 40 through 43 and insert:
' (2)(a) Notwithstanding ORS 314.835, and subject to rules
established by the Department of Revenue, if a taxpayer has
neglected or refused to pay any tax and has not filed in good
faith an appeal to the tax court within the period required by
ORS 305.280 contesting the tax, the department may:'.
On page 9, after line 19, insert:
' { + SECTION 8. + } { + The amendments to ORS 305.437 by
section 5 of this 2009 Act apply to appeals pending on, or filed
on or after, the effective date of this 2009 Act. + } ' .
In line 20, delete '10' and insert '9'.
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