Administration of Revenue and Tax Laws

ORS 305.493
Fees for transcripts or copies of records


The judge of the tax court elected or appointed under ORS 305.452 (Election and term of judge) may establish a fee for comparing, or for preparing and comparing, a transcript of the record. The fee established under this subsection may not exceed the fees charged and collected by the clerks of the circuit court.


(a) The Chief Justice of the Supreme Court by order may establish fees for copies of tax court records, for services relating to those records and for other services that the tax court, the clerk of the tax court or the State Court Administrator acting as court administrator for the tax court is authorized or required to perform.


The Chief Justice may not establish:


A fee for the location or inspection of court records; or


A fee for a service under this subsection if the fee is otherwise specified by statute.


The fee established by the Chief Justice under subsection (2) of this section for paper copies of records may not exceed 25 cents per page, except for records for which additional services are required. If additional services are required, fees for providing the records are subject to ORS 192.324 (Copies or inspection of public records). [Formerly 305.500; 2009 c.53 §2]
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