Oregon Statutes
§ 314.845 — Certificate of department as evidence
Oregon § 314.845
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.845 (Certificate of department as evidence) 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. § 314.845 (2026).
Text
The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied.
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Legislative History
1957 c.632 §36 (enacted in lieu of 316.750 and 317.545)
Nearby Sections
15
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Bluebook (online)
Oregon § 314.845, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.845.