ORS 305.375
Disposition of penalties; payment of refunds


The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502 (Distribution of revenue to General Fund). Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (Distribution of revenue to General Fund) (2) or may be paid in the manner provided in ORS 305.760 (Paying over funds to State Treasurer and writing checks for refunds). [1987 c.843 §5]
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)


Source
Last accessed
May. 15, 2020