Or. Rev. Stat. § 305.810 – Verification of return, statement or document filed under tax laws | Midpage
§ 305.810
Or. Rev. Stat. § 305.810
Verification of return, statement or document filed under tax laws
[Formerly 306.410; 1997 c.84 §2]
Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:
(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or
(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing.