ORS 324.180: Notice to person liable for unpaid tax.

If any person neglects or refuses to make a return required to be made by this chapter, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the person liable for the tax written notice by regular mail or other form of delivery of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of production. If the tax and delinquency charges are not paid within 30 days from the mailing or delivery of the notice, the department shall proceed to collect the tax in the manner provided in ORS 324.190.