Oregon Revised Statutes

Or. Rev. Stat. § 305.222 (2026)

Determination of interest rate

✓ current as of May 2026

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305.222 Determination of interest rate. For purposes of determining the interest rate established under ORS 305.220:

(1) In the case of a refund of tax ordered by the Oregon Tax Court or the Oregon Supreme Court and arising under any law administered by the Department of Revenue, if the refund is not paid by the department within 60 days after the date of the order, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220, but only with respect to interest periods that begin 61 days after the date the order is entered.

(2)(a) In the case of a notice of assessment pursuant to any law administered by the department, if the deficiency is not paid within 60 days after the date of the notice of assessment, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220, but only for interest periods that begin 61 days after the date of notice of assessment.

(b) In the case of an assessment under ORS 305.265 (12), if the delinquency is not paid within 60 days after the date of the assessment, the interest rate provided under ORS 305.220 shall be four percent greater than the annual interest rate provided under ORS 305.220. The increased rate shall apply only for interest periods that begin 61 days after the date of notice of the delinquency.

(3) If the deficiency assessment is appealed to the Oregon Tax Court without prior payment of tax, then notwithstanding subsection (2) of this section, the increased rate of interest shall commence only for interest periods that begin 61 days after the date that the order of the Oregon Tax Court or the Oregon Supreme Court affirming the deficiency is entered. [1987 c.647 §7; 1993 c.726 §2; 1995 c.650 §110; 1997 c.325 §§3,4; 2017 c.278 §4]

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 2008–2025 · leading case: Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008).

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Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008). · cites it 22× “The penalty interest rate provision, ORS 305.222, which the department argues should apply here, provides, in part: “For purposes of determining the interest rate established under ORS 305.”

ABC Inc. & Combined Affiliates v. Dept. of Rev. (Or. T.C. 2025). · cites it 29× “Both subsections were included in the original version of ORS 305.222, and neither has been amended in a manner relevant to the issue here.”

Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). · cites it 23× “ORS 305.222 is a statute that provides "otherwise.”

Apple Inc. & U.S. Subsidiaries v. Dept. of Rev. (Or. T.C. 2025). · cites it 5× “, TC 5431 ___OTR ___ (Or Tax, Sept 8, 2025) (“enhanced” rate of interest on tax refund under ORS 305.222(1) 1 applies 61 days after entry of this court’s judgment).”

Tektronix, Inc. II v. Dept. of Rev., 22 Or. Tax 12 (Or. T.C. 2014). · cites it 6× “Defendant Department of Revenue (the depart- ment) argued that the provisions regarding calculation of interest in the form of judgment were inconsistent with Oregon law and that the increased interest rate described in ORS 305.222(1) should only apply to periods following a…”

— Or. Rev. Stat. § 305.222(1) — 3 cases

ABC Inc. & Combined Affiliates v. Dept. of Rev. (Or. T.C. 2025). “Both subsections were included in the original version of ORS 305.222, and neither has been amended in a manner relevant to the issue here.”

Apple Inc. & U.S. Subsidiaries v. Dept. of Rev. (Or. T.C. 2025). “, TC 5431 ___OTR ___ (Or Tax, Sept 8, 2025) (“enhanced” rate of interest on tax refund under ORS 305.222(1) 1 applies 61 days after entry of this court’s judgment).”

Tektronix, Inc. II v. Dept. of Rev., 22 Or. Tax 12 (Or. T.C. 2014). “Defendant Department of Revenue (the depart- ment) argued that the provisions regarding calculation of interest in the form of judgment were inconsistent with Oregon law and that the increased interest rate described in ORS 305.222(1) should only apply to periods following a…”

— Or. Rev. Stat. § 305.222(2) — 2 cases

Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008). “The penalty interest rate provision, ORS 305.222, which the department argues should apply here, provides, in part: “For purposes of determining the interest rate established under ORS 305.”

Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “ORS 305.222 is a statute that provides "otherwise.”

— Or. Rev. Stat. § 305.222(2)(a) — 1 case

Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “ORS 305.222 is a statute that provides "otherwise.”

— Or. Rev. Stat. § 305.222(2)(b) — 1 case

Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “ORS 305.222 is a statute that provides "otherwise.”

— Or. Rev. Stat. § 305.222(3) — 1 case

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