Oregon Statutes
§ 305.885 — Right of clear explanation
Oregon § 305.885
This text of Oregon § 305.885 (Right of clear explanation) 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. § 305.885 (2026).
Text
A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties.
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Related
Christensen II v. Dept. of Rev.
23 Or. Tax 155 (Oregon Tax Court, 2018)
Legislative History
1989 c.625 §72
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 § 305.885, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.885.