Oregon Statutes
§ 314.855 — Rewards for information
Oregon § 314.855
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.855 (Rewards for information) 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. § 314.855 (2026).
Text
The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of tax from other persons guilty of violating the provisions of income tax laws. Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of returns or from other information available to the department.
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Legislative History
1957 c.632 §38 (enacted in lieu of 316.760 and 317.550)
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.855, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.855.