Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 314: Taxes Imposed Upon or Measured by Net Income/§ 314.421
Oregon Statutes

§ 314.421 — When lien valid

Oregon § 314.421
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income

This text of Oregon § 314.421 (When lien valid) 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. § 314.421 (2026).

Text

The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430.

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Related

Oracle Corp. and Subsidiaries I v. Dept. of Rev.
24 Or. Tax 327 (Oregon Tax Court, 2020)
1 case citations

Legislative History

1971 c.215 §5; 1987 c.586 §40

Nearby Sections

15
§ 314.002
§ 314.002
§ 314.004
§ 314.004
§ 314.006
§ 314.006
§ 314.008
§ 314.008
§ 314.010
§ 314.010
§ 314.011
Definitions; conformance with federal income tax law
§ 314.012
§ 314.012
§ 314.013
§ 314.013
§ 314.014
§ 314.014
§ 314.015
Soccer referees considered independent contractors
§ 314.016
§ 314.016
§ 314.018
§ 314.018
§ 314.020
§ 314.020
§ 314.021
Application of chapter
§ 314.022
§ 314.022
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Cite This Page — Counsel Stack

Bluebook (online)
Oregon § 314.421, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.421.