Oregon Revised Statutes (Tax Chapters)

ORS § 305.805

[Formerly 306.340; repealed by 2013 c.176 §3]

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In this chapter (40 sections)
  1. 305.757 · Payments to treasurers of political parties
  2. 305.758 · Payment to political party considered contribution for…
  3. 305.759 · Contribution to political party on income tax return not to…
  4. 305.760 · Paying over funds to State Treasurer and writing checks for…
  5. 305.762 · Election for direct deposit of personal income tax refund
  6. 305.765 · Refund of taxes adjudged invalid
  7. 305.770 · Report of taxpayers paying invalid tax; issuance and payment…
  8. 305.775 · Interest on amount of refund in certain cases
  9. 305.780 · Taxes due prior to year in which suit brought
  10. 305.785 · Appropriation
  11. 305.790 · Manner of payment of certain costs and expenses
  12. 305.792 · Surplus refund donations to education
  13. 305.794 · Transfer to State School Fund
  14. 305.796 · Election to contribute refund to account in Oregon 529…
  15. 305.799 · [2013 c.779 §5; repealed by 2021 c.8 §14]
  16. 305.800 · Taxpayer Advocate
  17. 305.801 · Authority of Taxpayer Advocate to issue order to department
  18. 305.802 · Report to Legislative Assembly
  19. 305.803 · Rulemaking by department
  20. 305.804 · Duty of tax professional to notify department of breach of…
  21. 305.805 · [Formerly 306.340; repealed by 2013 c.176 §3]
  22. 305.806 · Posting of information about debtors with delinquent tax debt…
  23. 305.810 · Verification of return, statement or document filed under tax…
  24. 305.815 · False return, statement or document prohibited
  25. 305.820 · Date when writing, remittance or electronic filing deemed…
  26. 305.822 · Prohibition on state or local tax on Internet access
  27. 305.823 · Local government tax on telephone services prohibited
  28. 305.824 · [2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
  29. 305.830 · Collection of fines, penalties and forfeitures; disbursement;…
  30. 305.835 · [1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in…
  31. 305.840 · Forms furnished by county assessors; assessor not liable when…
  32. 305.842 · Application of Internal Revenue Code to certain property tax…
  33. 305.845 · Remedies exclusive
  34. 305.850 · Use of collection agency
  35. 305.860 · Statement of rights of taxpayers; distribution
  36. 305.865 · Taxpayer rights
  37. 305.870 · Personnel evaluation not based on amount of taxes collected
  38. 305.875 · Rights of taxpayer in meeting or communication with department
  39. 305.880 · Waiver of interest or penalty when department misleads…
  40. 305.885 · Right of clear explanation
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