Oregon Revised Statutes (Tax Chapters)
ORS § 305.240
[1969 c.520 §14; repealed by 1979 c.596 §2]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 305.180 · Effect of tax warrant for purposes of out-of-state collection
- 305.182 · Filing of warrants for unpaid taxes; release, cancellation…
- 305.184 · Certificate of outstanding warrants; fee; rules
- 305.190 · Subpoenaing and examining witnesses, books and papers;…
- 305.192 · Disclosure of books and papers relating to appraisal or…
- 305.193 · Disclosure of tax information to designated persons; rules
- 305.195 · Written interrogatories; contents; time and manner of…
- 305.200 · Witness fees and mileage
- 305.210 · [Formerly 306.210; repealed by 1981 c.705 §8]
- 305.215 · Conflicting claims for personal income tax items; notice…
- 305.217 · When deduction for amounts paid as wages or remuneration…
- 305.220 · Interest on deficiency, delinquency or refunds; adjustments…
- 305.222 · Determination of interest rate
- 305.225 · Request of assistance by law enforcement agency; disclosure…
- 305.227 · [1985 c.85 §2; repealed by 1993 c.593 §10]
- 305.228 · Penalty for second dishonored payment of taxes; waiver
- 305.229 · When penalties not imposed; rules
- 305.230 · [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40;…
- 305.231 · [2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024…
- 305.239 · Qualifications of persons representing taxpayer; procedure…
- 305.240 · [1969 c.520 §14; repealed by 1979 c.596 §2]
- 305.242 · Representation before department or magistrate of designated…
- 305.245 · Representation before tax court magistrate by officer or…
- 305.250 · [1969 c.520 §12; repealed by 1975 c.705 §12]
- 305.260 · Representation before department or magistrate by former…
- 305.261 · Department to establish program to assist tax practitioners
- 305.262 · Department to establish program dedicating resources to…
- 305.263 · Order requiring filing report or return; show cause;…
- 305.265 · Deficiency notice; payment of deficiency; assessment; appeal;…
- 305.267 · Extension of time to issue notice of deficiency or assessment
- 305.270 · Refund of excess tax paid; claim procedure
- 305.271 · Refund transfer or assignment prohibited; exception
- 305.275 · Persons who may appeal due to acts or omissions
- 305.280 · Time for filing appeals; denial of appeal
- 305.283 · [1993 c.270 §11; repealed by 1995 c.650 §114]
- 305.285 · Correction of tax and assessment rolls for subsequent tax…
- 305.286 · Potential refund credit in property tax appeals; conditions;…
- 305.287 · Determination of real market value of property tax account or…
- 305.288 · Valuation changes for residential property substantial value…
- 305.290 · Extension of time for making assessment due to bankruptcy