A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145.
ORS 305.880
Applied in 4 court decisions — leading case 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (2018)
Most recently applied in 23 Or. Tax 155 - Christensen II v. Dept. of Rev. (September 2018)
1989 c.625 §71
How often courts cite this section
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.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.