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ORS 305.860

Applied in 3 court decisions — leading case Tilbury v. Multnomah County (1995)

Most recently applied in 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (September 2018)

1989 c.625 §67; 1995 c.650 §112

How often courts cite this section

199520002010201810
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms:

(a) The rights of a taxpayer and the obligations of the Department of Revenue during an audit;

(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals;

(c) The procedures for filing and processing refund claims and filing of taxpayer complaints; and

(d) The procedures which the department may use in enforcing the provisions of the laws of this state.

(2) The statement prepared in accordance with subsection (1) of this section shall be distributed by the Director of the Department of Revenue to all taxpayers upon request. The director shall inform taxpayers of their rights in a brief explanatory statement included in all billing or collection notices, all notices of assessment or deficiency and all notices of refund adjustment or denial sent to the taxpayer.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.