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
Applied in 2 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 §72
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.