Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
Source:
Section 314.466 — Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html.
See also annotations under ORS 314.405, 314.455, 314.460 and 314.465 in permanent edition.
Notes of Decisions
Under former similar statutes (ORS 314.405, 314.455)
Orders signed by Director or Chief Deputy of Department of Revenue constitute “final determination” for appeal purposes. Schnitzer Steel Prod. Co. v. Dept. of Rev., 7 OTR 28 (1977)
Informal contacts and proceedings contemplated by this section apply to proposed assessment and formal proceeding of [former] ORS 314.455 applies to appeal to Director from final notice of deficiency and assessment. Schnitzer Steel Prod. Co. v. Dept. of Rev., 7 OTR 28 (1977)
Legislative intent expressed by this section contemplates thorough initial examination, not succession of proposed assessments. Olympia Brewing v. Dept. of Rev., 7 OTR 301 (1977)
The preassessment conference is obligatory if requested by the taxpayer, and failure of the department to comply with such request will result in the invalidation of the assessment. The Anaconda Co. v. Dept. of Rev., 278 Or 723, 565 P2d 1084 (1977)
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