Oregon § 308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation

Oregon Statutes

§ 308.300 — Penalty for neglecting to file real property or combined return with intent to evade taxation

Oregon § 308.300

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.300 (Penalty for neglecting to file real property or combined return with intent to evade taxation) 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. § 308.300 (2026).

Text

(1)Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refusal or neglect. Such penalty may be recovered in a proper action brought in the name of the county in any court of competent jurisdiction or as provided for a penalty for delinquency.

(2)This section does not apply to the failure to file a personal property return.

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(1) Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refusal or neglect. Such penalty may be recovered in a proper action brought in the name of the county in any court of competent jurisdiction or as provided for a penalty for delinquency.
(2) This section does not apply to the failure to file a personal property return.