The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430.
ORS 314.421
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Applied in 1 court decision — leading case Oracle Corp. and Subsidiaries I v. Dept. of Rev. (2020)
Most recently applied in Oracle Corp. and Subsidiaries I v. Dept. of Rev. (December 2020)
1971 c.215 §5; 1987 c.586 §40
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.