Tax, penalty and interest payable before appeal
- dispute as to nature of tax
- how determined
- waiver
- refund
Source:
Section 305.419 — Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html (accessed May 26, 2025).
Notes of Decisions
Taxpayer’s failure to pay taxes assessed and all penalties and interest due on or before filing complaint constituted jurisdictional defect. Leffler Industries v. Dept. of Revenue, 299 Or 481, 704 P2d 97 (1985); Lowry v. Dept. of Revenue, 15 OTR 221 (2000)
Employee withholding tax described in ORS 316.167 is not tax “imposed upon or measured by net income.” Zamani v. Dept. of Revenue, 19 OTR 318 (2007)
Because filing of affidavit of undue hardship with complaint, as required under this section, is not jurisdictional requirement, taxpayer’s failure to file affidavit with complaint did not support dismissal of complaint. Scott v. Dept. of Revenue, 358 Or 795, 370 P3d 844 (2016)
Range of circumstances may constitute “undue hardship,” as used in this section, from inability to maintain minimal standard of living to excessive loss caused by having to sell property at distress sale price. Peterson v. Dept. of Rev., 23 OTR 554 (2019); Lamka v. Dept. of Rev., 23 OTR 566 (2019)
Taxpayers must pay entire amount of notice of assessment issued by Department of Revenue, plus penalties and interest, before appeal may be made to regular division of Oregon Tax Court, even when magistrate division of tax court had found certain amounts of assessment in favor of taxpayers and department had conceded those amounts, because notice of assessment is only plausible source for court to determine if this section’s requirements are satisfied. Hillenga v. Dept. of Revenue, 25 OTR 191 (2020)
Court may order taxpayers to provide additional information when taxpayers seek stay of payment of assessed tax based on undue hardship. Hillenga v. Dept. of Revenue, 25 OTR 191 (2020)
Tax Court did not err in dismissing taxpayer’s complaint when taxpayer failed to pay assessment or submit documentation of undue financial hardship if assessment were paid, and also did not err in refusing to consider evidence unrelated to financial hardship. Picker v. Dept. of Rev., 370 Or 673, 523 P3d 109 (2022)