Administration of Revenue and Tax Laws
Interest on deficiency, delinquency or refunds
- adjustments in rates
- rules
- computation
Notes of Decisions
Interest rate described in ORS 305.222 applies to Forest Products Harvest Tax and Western Oregon Privilege Tax deficiencies for period beyond 60 days' delinquency. Thomas Creek Lumber and Log Co. v. Dept. of Revenue, 19 OTR 259 (2007), aff'd 344 Or 131, 178 P3d 217 (2008)
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)