ORS § 305.885

Current through 2024 Regular Session legislation effective April 4, 2024
Section 305.885 - Right of clear explanation

A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties.

ORS 305.885

1989 c.625 §72