The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered.
ORS 314.397
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1989 c.625 §61 (enacted in lieu of 316.407); 1997 c.631 §451
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.