Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALSOREGON TAX COURT
GENERAL
Section 305.422 - Waiver of penalty for failure to timely file property return

ORS § 305.422

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Current through 2024 Regular Session Act Chapter 22
Section 305.422 - Waiver of penalty for failure to timely file property return

If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause.

ORS 305.422

2001 c.303 §5