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Oregon Revised Statutes

Or. Rev. Stat. § 305.375 (2026)

Disposition of penalties; payment of refunds

✓ current as of May 2026
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      305.375 Disposition of penalties; payment of refunds. The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (2) or may be paid in the manner provided in ORS 305.760. [1987 c.843 §5]

 

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Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Olson v. Washington Cnty. Assessor (Or. T.C. 2015).
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Olson v. Washington Cnty. Assessor (Or. T.C. 2015). “” ORS 305.375(3) (emphasis added). For property tax appeals, ORS 305.”
— Or. Rev. Stat. § 305.375(3) — 1 case
Olson v. Washington Cnty. Assessor (Or. T.C. 2015). “” ORS 305.375(3) (emphasis added). For property tax appeals, ORS 305.”
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