Administration of Revenue and Tax Laws

ORS 305.125
Application of administrative rules

The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if:


The taxpayer filed the report or return by the date it was due; and


The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]
Chapter 305

Notes of Decisions

Policy of efficient and effective tax collection makes doctrine of estoppel against government in tax cases one of rare application. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Citations

9 WLJ 193-260 (1973); 48 WLR 147 (2011)


Last accessed
Jun. 26, 2021