Oregon Statutes
§ 314.417 — Unpaid tax or withholding lien at time of assessment
Oregon § 314.417
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.417 (Unpaid tax or withholding lien at time of assessment) 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. § 314.417 (2026).
Text
If any person neglects or refuses to pay an income tax at the time of assessment, or fails to pay to the Department of Revenue any amount required to be withheld under ORS 316.167 and 316.172, the amount of the unpaid tax including interest and penalty thereon shall be a lien in favor of the State of Oregon upon all property and rights to property, whether real or personal, belonging to the person. The lien shall arise at the time of assessment or the time the amount withheld is to be paid to the department and the lien shall continue until the liability for the taxes, with interest and penalty, is satisfied.
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Related
Knapp v. City of Jacksonville
151 P.3d 143 (Oregon Supreme Court, 2007)
Hillenga v. Dept. of Rev.
25 Or. Tax 191 (Oregon Tax Court, 2020)
Legislative History
1971 c.215 §3; 1981 c.546 §1
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.417, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.417.