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
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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)