305.145 When
interest required to be waived; power to waive, reduce or compromise small tax
balance or penalty and interest; rules. (1) The Department of Revenue or a county tax
collector shall waive interest on an assessment if the taxpayer has failed to
make a timely payment or has received an incorrect refund because:
(a) An employee
of the department or of a county tax collector acting in an official capacity,
who had knowledge of the necessary facts, misled the taxpayer either by some
erroneous factual representation or by a course of dealing or conduct;
(b) The taxpayer
relied on the misleading factual representation or conduct; and
(c) The taxpayer
failed to make a timely payment or has received an incorrect refund by reason
of the taxpayer’s reliance on the information or course of conduct.
(2)
Notwithstanding the provisions of subsection (1) of this section, interest may
not be waived after the appeal period for a final determination has expired.
(3) The
Department of Revenue may, in its discretion, upon good and sufficient cause,
according to and consistent with its rules and regulations, upon making a
record of its reason therefor, waive, reduce or compromise any tax balance of
$50 or less or any part or all of the interest provided by the laws of the
State of Oregon that are collected by the Department of Revenue.
(4) The
department may establish by rule instances in which the department may, in its
discretion, waive any part or all of penalties provided by the laws of the
State of Oregon that are collected by the department. Rules adopted under this
subsection are limited to the waiver or reduction of penalties in cases where:
(a) Good and
sufficient cause exists for the actions of a taxpayer that resulted in the
imposition of a penalty;
(b) The actions
of a taxpayer that resulted in the imposition of a penalty constitute a
first-time offense on the part of the taxpayer; or
(c) The actions
of the department enhance long-term effectiveness, efficiency or administration
of the tax system. [1965 c.293 §1; 1971 c.611 §1; 1985 c.761 §8; 1987 c.477 §1;
1995 c.650 §108; 2005 c.136 §1]
Notes of Decisions
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
· cites it 6× “Under ORS 305.145, may the court waive penalties imposed by the department? D.”
Masse v. Dep't of Revenue, 18 Or. Tax 100 (Or. T.C. 2005).
· cites it 5× “880 and ORS 305.145, 1 each of which offers relief from penalties or interest, or both, in respect to deficiency assessments.”
Masse v. Dep't of Revenue, 18 Or. Tax 240 (Or. T.C. 2005).
“265, or reliance by the taxpayer on misleading statement or conduct on the part of department employees for purposes of ORS 305.145 and ORS 305.880. Permitting extensive discovery to taxpayer to determine facts he did not know was error because he logically could not have relied…”
Clark v. Dept. of Rev. (Or. T.C. 2021).
· cites it 10× “) Aside from the explicit grant of discretion, ORS 305.145 sets slightly different standards for when a waiver may be granted than ORS 314.”
Gorin v. Dep't of Revenue (Or. T.C. 2014).
· cites it 15× “Defendant’s Authority Under ORS 305.145(3) and (4) In support of their waiver request, Plaintiffs rely on ORS 305.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
· cites it 5× “ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
· cites it 5× “ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
Mitev v. Dept. of Rev. (Or. T.C. 2023).
· cites it 4× “In his subsequent letter, Plaintiff asserts that such waiver is authorized by ORS 305.145(4) and (4)(b).1 ORS 305.145(4) authorizes Defendant to waive penalties, but not this court.”
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019).
· cites it 3× “Defendant argues “these penalties are not eligible for waiver under the Department’s discretionary authorities in ORDER GRANTING SUMMARY JUDGMENT TC-MD 180103R 4 ORS 305.145.” (Motion at 5.) Plaintiff argues the opposite.”
Skadsen v. Dept. of Rev. (Or. T.C. 2026).
· cites it 3× “” 3 The statutes cited by Plaintiff in this regard, ORS 305.145 and 305.880, are inapplicable.”
— Or. Rev. Stat. § 305.145(1) — 3 cases
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
“ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
“ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
— Or. Rev. Stat. § 305.145(1)(a) — 2 cases
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
“ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022).
“ORS 305.145 provides, in pertinent part, that: “[A] county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment * * * because: “(a) An employee of the department or of a county tax collector acting in an official capacity, who…”
— Or. Rev. Stat. § 305.145(3) — 4 cases
Gorin v. Dep't of Revenue (Or. T.C. 2014).
“Defendant’s Authority Under ORS 305.145(3) and (4) In support of their waiver request, Plaintiffs rely on ORS 305.”
Clark v. Dept. of Rev. (Or. T.C. 2021).
“) Aside from the explicit grant of discretion, ORS 305.145 sets slightly different standards for when a waiver may be granted than ORS 314.”
— Or. Rev. Stat. § 305.145(4) — 9 cases
Gorin v. Dep't of Revenue (Or. T.C. 2014).
“Defendant’s Authority Under ORS 305.145(3) and (4) In support of their waiver request, Plaintiffs rely on ORS 305.”
Mitev v. Dept. of Rev. (Or. T.C. 2023).
“In his subsequent letter, Plaintiff asserts that such waiver is authorized by ORS 305.145(4) and (4)(b).1 ORS 305.145(4) authorizes Defendant to waive penalties, but not this court.”
Clark v. Dept. of Rev. (Or. T.C. 2021).
“) Aside from the explicit grant of discretion, ORS 305.145 sets slightly different standards for when a waiver may be granted than ORS 314.”
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019).
“Defendant argues “these penalties are not eligible for waiver under the Department’s discretionary authorities in ORDER GRANTING SUMMARY JUDGMENT TC-MD 180103R 4 ORS 305.145.” (Motion at 5.) Plaintiff argues the opposite.”
— Or. Rev. Stat. § 305.145(4)(a) — 2 cases
Clark v. Dept. of Rev. (Or. T.C. 2021).
“) Aside from the explicit grant of discretion, ORS 305.145 sets slightly different standards for when a waiver may be granted than ORS 314.”
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