Tax Deficiencies; Notice; Appeals | Midpage

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Oregon Revised Statutes

Department of Revenue

Tax Deficiencies; Notice; Appeals

Tax Deficiencies; Notice; Appeals

305.263Order requiring filing report or return; show cause; contempt; appeal 305.265Deficiency notice; payment of deficiency; assessment; appeal; interest; rules 305.267Extension of time to issue notice of deficiency or assessment 305.270Refund of excess tax paid; claim procedure 305.271Refund transfer or assignment prohibited; exception 305.275Persons who may appeal due to acts or omissions 305.280Time for filing appeals; denial of appeal 305.285Correction of tax and assessment rolls for subsequent tax years during pendency of appeal 305.286Potential refund credit in property tax appeals; conditions; procedure; interest 305.287Determination of real market value of property tax account or components 305.288Valuation changes for residential property substantial value error or for good and sufficient cause 305.290Extension of time for making assessment due to bankruptcy 305.295Cancellation of tax, penalty or interest; rules 305.305Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension 305.330Tax liability of reorganized business entity 305.375Disposition of penalties; payment of refunds