Oregon Revised Statutes (Tax Chapters)

ORS § 305.360

[1977 c.790 §3; repealed by 1985 c.105 §1]

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In this chapter (40 sections)
  1. 305.261 · Department to establish program to assist tax practitioners
  2. 305.262 · Department to establish program dedicating resources to…
  3. 305.263 · Order requiring filing report or return; show cause;…
  4. 305.265 · Deficiency notice; payment of deficiency; assessment; appeal;…
  5. 305.267 · Extension of time to issue notice of deficiency or assessment
  6. 305.270 · Refund of excess tax paid; claim procedure
  7. 305.271 · Refund transfer or assignment prohibited; exception
  8. 305.275 · Persons who may appeal due to acts or omissions
  9. 305.280 · Time for filing appeals; denial of appeal
  10. 305.283 · [1993 c.270 §11; repealed by 1995 c.650 §114]
  11. 305.285 · Correction of tax and assessment rolls for subsequent tax…
  12. 305.286 · Potential refund credit in property tax appeals; conditions;…
  13. 305.287 · Determination of real market value of property tax account or…
  14. 305.288 · Valuation changes for residential property substantial value…
  15. 305.290 · Extension of time for making assessment due to bankruptcy
  16. 305.295 · Cancellation of tax, penalty or interest; rules
  17. 305.305 · Procedure where deficiency based on federal or other state…
  18. 305.330 · Tax liability of reorganized business entity
  19. 305.350 · [1977 c.790 §1; repealed by 1985 c.105 §1]
  20. 305.355 · [1977 c.790 §2; repealed by 1985 c.105 §1]
  21. 305.360 · [1977 c.790 §3; repealed by 1985 c.105 §1]
  22. 305.365 · [1977 c.790 §4; repealed by 1985 c.105 §1]
  23. 305.375 · Disposition of penalties; payment of refunds
  24. 305.380 · Definitions for ORS 305.385
  25. 305.385 · Agencies to supply licensee and contractor lists; contents;…
  26. 305.390 · Subpoenas of records containing information on industrial…
  27. 305.392 · Process for limiting scope of third-party subpoena
  28. 305.394 · When industrial plant owner may choose not to produce…
  29. 305.396 · Protection of confidentiality of industrial property…
  30. 305.398 · Disclosure and use of industrial property confidential…
  31. 305.400 · Payment of costs of subpoena compliance; determination of…
  32. 305.403 · Appeal of value of state-appraised industrial property in tax…
  33. 305.404 · Oregon Tax Court; definitions; usage
  34. 305.405 · Oregon Tax Court; creation; jurisdiction
  35. 305.410 · Authority of court in tax cases within its jurisdiction;…
  36. 305.412 · Jurisdiction to determine value
  37. 305.414 · Standing of association or organization
  38. 305.415 · Service of papers and process
  39. 305.418 · When transmitted complaint or petition considered to be filed
  40. 305.419 · Tax, penalty and interest payable before appeal; dispute as…
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