Oregon Statutes
§ 305.880 — Waiver of interest or penalty when department misleads taxpayer
Oregon § 305.880
This text of Oregon § 305.880 (Waiver of interest or penalty when department misleads taxpayer) 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. § 305.880 (2026).
Text
A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145.
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Related
Christensen II v. Dept. of Rev.
23 Or. Tax 155 (Oregon Tax Court, 2018)
Christensen v. Dept. of Rev.
22 Or. Tax 384 (Oregon Tax Court, 2017)
Clark v. Dept. of Rev.
(Oregon Tax Court, 2021)
Stancorp v. Department of Revenue, Tc-Md 070881b (or.tax 8-18-2011)
(Oregon Tax Court, 2011)
Legislative History
1989 c.625 §71
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 § 305.880, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.880.