Administration of Revenue and Tax Laws

ORS 305.404
Oregon Tax Court

  • definitions
  • usage

Unless the context requires otherwise, as used in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405 (Oregon Tax Court). In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, “tax court” may include the tax court clerk or other employees of the regular or magistrate division of the tax court. [1995 c.650 §104]
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