Oregon Revised Statutes (Tax Chapters)
ORS § 305.824
[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 305.770 · Report of taxpayers paying invalid tax; issuance and payment…
- 305.775 · Interest on amount of refund in certain cases
- 305.780 · Taxes due prior to year in which suit brought
- 305.785 · Appropriation
- 305.790 · Manner of payment of certain costs and expenses
- 305.792 · Surplus refund donations to education
- 305.794 · Transfer to State School Fund
- 305.796 · Election to contribute refund to account in Oregon 529…
- 305.799 · [2013 c.779 §5; repealed by 2021 c.8 §14]
- 305.800 · Taxpayer Advocate
- 305.801 · Authority of Taxpayer Advocate to issue order to department
- 305.802 · Report to Legislative Assembly
- 305.803 · Rulemaking by department
- 305.804 · Duty of tax professional to notify department of breach of…
- 305.805 · [Formerly 306.340; repealed by 2013 c.176 §3]
- 305.806 · Posting of information about debtors with delinquent tax debt…
- 305.810 · Verification of return, statement or document filed under tax…
- 305.815 · False return, statement or document prohibited
- 305.820 · Date when writing, remittance or electronic filing deemed…
- 305.822 · Prohibition on state or local tax on Internet access
- 305.823 · Local government tax on telephone services prohibited
- 305.824 · [2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
- 305.830 · Collection of fines, penalties and forfeitures; disbursement;…
- 305.835 · [1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in…
- 305.840 · Forms furnished by county assessors; assessor not liable when…
- 305.842 · Application of Internal Revenue Code to certain property tax…
- 305.845 · Remedies exclusive
- 305.850 · Use of collection agency
- 305.860 · Statement of rights of taxpayers; distribution
- 305.865 · Taxpayer rights
- 305.870 · Personnel evaluation not based on amount of taxes collected
- 305.875 · Rights of taxpayer in meeting or communication with department
- 305.880 · Waiver of interest or penalty when department misleads…
- 305.885 · Right of clear explanation
- 305.890 · Right to enter into agreement to satisfy liability in…
- 305.895 · Action against property before issuance of warrant…
- 305.900 · Short title
- 305.990 · Criminal penalties
- 305.992 · Civil penalty for failure to file return for three…
- 305.994 · Civil penalties imposed on financial institution