Oregon Statutes
§ 305.575 — Authority of tax court to determine deficiency
Oregon § 305.575
This text of Oregon § 305.575 (Authority of tax court to determine deficiency) 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. § 305.575 (2026).
Text
In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265, the tax court has jurisdiction to determine the correct amount of deficiency, even if the amount so determined is greater or less than the amount of the assessment determined by the Department of Revenue, and even if determined upon grounds other or different from those asserted by the department, provided that claim for such additional tax on other or different grounds is asserted by the department before or at the hearing or any rehearing of the case before the tax court. In the event such other or different grounds are asserted by the department, the opposing party shall be allowed additional time, not less than 10 days, within which to amend or otherwise plead thereto, which additional time, however, may be
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Related
Chart Development Corporation v. Department, Revenue
16 Or. Tax 9 (Oregon Tax Court, 2001)
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Perlmutter v. Department of Revenue
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Gregg v. Dept. of Rev.
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Briesmeister v. Dept. of Rev.
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Winn v. Dept. of Rev.
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Hillenga v. Dept. of Rev.
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Oss v. Dept. of Rev.
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Cavender v. Dept. of Rev.
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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 § 305.575, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.575.