Oregon § 305.422 Waiver of penalty for failure to timely file property return

Oregon Statutes

§ 305.422 — Waiver of penalty for failure to timely file property return

Oregon § 305.422

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.422 (Waiver of penalty for failure to timely file property return) 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. § 305.422 (2026).

Text

If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause.

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