Oregon Statutes
§ 305.375 — Disposition of penalties; payment of refunds
Oregon § 305.375
This text of Oregon § 305.375 (Disposition of penalties; payment of refunds) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 305.375 (2026).
Text
The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (2) or may be paid in the manner provided in ORS 305.760. [1987 c.843 §5]
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Related
Olson v. Washington County Assessor
(Oregon Tax Court, 2015)
Nearby Sections
15
§ 305.005
Definitions§ 305.010
§ 305.010§ 305.015
Policy§ 305.020
§ 305.020§ 305.030
§ 305.030§ 305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond§ 305.040
§ 305.040§ 305.045
Duties of director§ 305.050
§ 305.050§ 305.055
§ 305.055§ 305.057
Delegation of authorityCite This Page — Counsel Stack
Bluebook (online)
Oregon § 305.375, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.375.