Oregon Revised Statutes (Tax Chapters)
ORS § 305.283
[1993 c.270 §11; repealed by 1995 c.650 §114]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 305.227 · [1985 c.85 §2; repealed by 1993 c.593 §10]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- 305.231 · [2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024…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- 305.240 · [1969 c.520 §14; repealed by 1979 c.596 §2]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- 305.250 · [1969 c.520 §12; repealed by 1975 c.705 §12]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- 305.283 · [1993 c.270 §11; repealed by 1995 c.650 §114]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
- 305.295 · Cancellation of tax, penalty or interest; rules
- 305.305 · Procedure where deficiency based on federal or other state…
- 305.330 · Tax liability of reorganized business entity
- 305.350 · [1977 c.790 §1; repealed by 1985 c.105 §1]
- 305.355 · [1977 c.790 §2; repealed by 1985 c.105 §1]
- 305.360 · [1977 c.790 §3; repealed by 1985 c.105 §1]
- 305.365 · [1977 c.790 §4; repealed by 1985 c.105 §1]
- 305.375 · Disposition of penalties; payment of refunds
- 305.380 · Definitions for ORS 305.385
- 305.385 · Agencies to supply licensee and contractor lists; contents;…
- 305.390 · Subpoenas of records containing information on industrial…
- 305.392 · Process for limiting scope of third-party subpoena
- 305.394 · When industrial plant owner may choose not to produce…
- 305.396 · Protection of confidentiality of industrial property…