Taxes Imposed Upon or Measured by Net Income

ORS 314.397
Manner of payment

The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered. [1989 c.625 §61 (enacted in lieu of 316.407); 1997 c.631 §451]
Chapter 314

Law Review Citations

9 WLJ 249 (1973); 5 EL 516 (1975)


Last accessed
Jun. 26, 2021