Oregon Revised Statutes

Or. Rev. Stat. § 305.182 (2026)

Filing of warrants for unpaid taxes; release, cancellation and satisfaction

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

305.182 Filing of warrants for unpaid taxes; release, cancellation and satisfaction. (1) The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided in this section.

(2) Certification of warrants for unpaid taxes by the Director of the Department of Revenue, or the representative of the director, entitles the warrants to be filed and no other certification or acknowledgment is necessary.

(3) If a warrant described in subsection (1) of this section is presented to the Secretary of State for filing, the Secretary of State shall cause the warrant to be marked, held and indexed in accordance with the provisions of ORS 79A.5190 as if the warrant were a financing statement within the meaning of ORS chapter 79A.

(4) If a certificate of release, cancellation or satisfaction of any warrant is presented to the Secretary of State for filing, the Secretary of State shall:

(a) Cause a certificate of release to be marked, held and indexed as if the certificate were a termination statement within the meaning of ORS 79A.5120.

(b) Cause a certificate of cancellation or satisfaction to be held, marked and indexed as if the certificate were a release of collateral within the meaning of ORS 79A.5120. [Formerly 314.432; 2001 c.445 §172]

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2018–2022 · leading case: Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).

Sort: Relevance Newest Treatment

Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). · cites it 3× “157 (issue an order extending a statutory period of limitation); ORS 305.182 (certify UCC warrants for unpaid taxes); ORS 305.”

Woodland v. Dept. of Rev. (Or. T.C. 2022). “Because no appeal was pending, Defendant was within its authority under ORS 305.182(a) to issue the warrant for unpaid taxes.”

— Or. Rev. Stat. § 305.182(1) — 1 case

Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “157 (issue an order extending a statutory period of limitation); ORS 305.182 (certify UCC warrants for unpaid taxes); ORS 305.”

— Or. Rev. Stat. § 305.182(a) — 1 case

Woodland v. Dept. of Rev. (Or. T.C. 2022). “Because no appeal was pending, Defendant was within its authority under ORS 305.182(a) to issue the warrant for unpaid taxes.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.