305.419 Tax,
penalty and interest payable before appeal; dispute as to nature of tax; how
determined; waiver; refund.
(1) Except as provided in subsection (3) of this section, in any appeal from an
order, act, omission or determination of the Department of Revenue involving a
deficiency of taxes imposed upon or measured by net income, the tax assessed,
and all penalties and interest due, shall be paid to the department on or
before the filing of a complaint with the regular division of the Oregon Tax
Court under ORS 305.560 or within 30 days after entry of an order specially
designating a complaint for hearing in the regular division under ORS 305.501.
If a dispute exists as to whether the matter involves a deficiency of taxes
imposed upon or measured by net income, the tax assessed and all penalties and
interest shall be paid within 30 days after entry of a decision or order
finding that the matter involves a deficiency of taxes imposed upon or measured
by net income. The complaint shall be filed as a claim for refund.
(2) Penalty and
interest due under subsection (1) of this section are the amounts stated in the
order, notice of assessment, notice of refund denial or proposed adjustment
under ORS 305.270 by the department from which the appeal is taken.
(3) Where payment
of the tax, penalty and interest would be an undue hardship, plaintiff may file
an affidavit alleging undue hardship within the time described in subsection
(1) of this section. A plaintiff’s failure to file an affidavit alleging
hardship is not grounds for dismissal of the complaint, provided the plaintiff
files the affidavit within 30 days after receiving notice of lack of an
affidavit alleging undue hardship from the court. If the tax court finds undue
hardship, the tax court judge may stay all or any part of the payment of tax,
penalty and interest required under subsection (1) of this section. If the tax
court judge finds no undue hardship, the tax court judge may grant the
plaintiff up to 30 days from the date of determination to pay the tax, penalty
and interest. Failure by the plaintiff to pay the tax, penalty and interest or
to establish undue hardship will be cause for dismissing the complaint.
(4) If, in any
appeal to the Oregon Tax Court for which payment of tax, penalty and interest
assessed is required before filing of a complaint, the tax court orders that
all or any part of the amount paid be refunded by the department, the amount so
ordered to be refunded shall bear interest at the rate established for refunds
in ORS 305.220. Interest shall be computed from the date of payment to the
department. [1982 s.s.1 c.29 §§2, 3; 1985 c.407 §1; 1995 c.650 §17; 1997 c.872 §19;
2015 c.45 §1]
Notes of Decisions
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
· cites it 31× “The department moved to dismiss taxpayer’s complaint on the ground that the court lacked jurisdiction over the subject matter because taxpayer had not complied with the requirements of ORS 305.419 2 and TCR *797 18 C. 3 Those provisions generally require that, as a precondition…”
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
· cites it 4× “For example, if the taxpayer fails to pay the disputed tax and fails to file an affidavit of hardship as required by ORS 305.419, or if the 26 Of course, it also requires the “appealing party” to have even filed a com- plaint in the Regular Division in the first place.”
Peterson v. Dept. of Rev., 23 Or. Tax 554 (Or. T.C. 2019).
· cites it 10× “That version of subsection (3) provided: “Upon a showing of undue hardship by the plaintiff, the tax court may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section.” The legislature amended ORS 305.”
Lamka v. Dept. of Rev., 23 Or. Tax 566 (Or. T.C. 2019).
· cites it 10× “That version of subsection (3) provided: “Upon a showing of undue hardship by the plaintiff, the tax court may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section.” The legislature amended ORS 305.”
Leffler Indus., Inc. v. Dep't of Revenue, 704 P.2d 97 (Or. 1985).
· cites it 10× “ORS 305.419 reads in pertinent part: “(1) Except as provided in subsection (3) of this section, in any appeal from an order of the department involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be…”
Picker v. Dept. of Rev., 523 P.3d 109 (Or. 2022).
· cites it 14× “ORS 305.419. For the reasons that follow, we affirm.”
Scott v. Dept. of Rev., 21 Or. Tax 313 (Or. T.C. 2013).
· cites it 7× “motion for stay of the requirement to pay tax as required by ORS 305.419, a hardship declaration and the filing fee for the complaint.”
Lowry v. Dep't of Revenue, 15 Or. Tax 221 (Or. T.C. 2000).
· cites it 6× “The first was filed before taxpayer paid the tax, penalties, and interest. The second was filed thereafter.”
House of Good Shepherd v. Dep't of Revenue, 710 P.2d 778 (Or. 1985).
“Plaintiff thereupon filed a complaint in the Oregon Tax Court, ORS 305.419, alleging that the property is exempt from taxation pursuant to ORS 307.”
Morris v. Dep't of Revenue, 889 P.2d 1294 (Or. 1995).
“In this case, plaintiff argues that, even though he did not pay any taxes pursuant to the assessment, he was granted a hardship exception under *586 ORS 305.419(3) by the Tax Court that extends to an appeal of a denial of refund as well as to a challenge of an assessment.”
Utterback v. Dep't of Revenue, 17 Or. Tax 276 (Or. T.C. 2003).
“Now, therefore, IT IS ORDERED that Plaintiffs’ motion for waiver of filing fee is granted, and IT IS FURTHER ORDERED that Plaintiffs’ motion for stay of income tax is denied as moot, and IT IS FURTHER ORDERED that Defendant’s Motion to Dismiss is granted, and IT IS FURTHER…”
— Or. Rev. Stat. § 305.419(1) — 19 cases
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“The department moved to dismiss taxpayer’s complaint on the ground that the court lacked jurisdiction over the subject matter because taxpayer had not complied with the requirements of ORS 305.419 2 and TCR *797 18 C. 3 Those provisions generally require that, as a precondition…”
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“For example, if the taxpayer fails to pay the disputed tax and fails to file an affidavit of hardship as required by ORS 305.419, or if the 26 Of course, it also requires the “appealing party” to have even filed a com- plaint in the Regular Division in the first place.”
Leffler Indus., Inc. v. Dep't of Revenue, 704 P.2d 97 (Or. 1985).
“ORS 305.419 reads in pertinent part: “(1) Except as provided in subsection (3) of this section, in any appeal from an order of the department involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be…”
Lowry v. Dep't of Revenue, 15 Or. Tax 221 (Or. T.C. 2000).
“The first was filed before taxpayer paid the tax, penalties, and interest. The second was filed thereafter.”
— Or. Rev. Stat. § 305.419(2) — 1 case
— Or. Rev. Stat. § 305.419(3) — 19 cases
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“The department moved to dismiss taxpayer’s complaint on the ground that the court lacked jurisdiction over the subject matter because taxpayer had not complied with the requirements of ORS 305.419 2 and TCR *797 18 C. 3 Those provisions generally require that, as a precondition…”
Peterson v. Dept. of Rev., 23 Or. Tax 554 (Or. T.C. 2019).
“That version of subsection (3) provided: “Upon a showing of undue hardship by the plaintiff, the tax court may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section.” The legislature amended ORS 305.”
Lamka v. Dept. of Rev., 23 Or. Tax 566 (Or. T.C. 2019).
“That version of subsection (3) provided: “Upon a showing of undue hardship by the plaintiff, the tax court may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section.” The legislature amended ORS 305.”
Morris v. Dep't of Revenue, 889 P.2d 1294 (Or. 1995).
“In this case, plaintiff argues that, even though he did not pay any taxes pursuant to the assessment, he was granted a hardship exception under *586 ORS 305.419(3) by the Tax Court that extends to an appeal of a denial of refund as well as to a challenge of an assessment.”
— Or. Rev. Stat. § 305.419(4) — 2 cases
— Or. Rev. Stat. § 305.419(f) — 1 case
Lowry v. Dep't of Revenue, 15 Or. Tax 221 (Or. T.C. 2000).
“The first was filed before taxpayer paid the tax, penalties, and interest. The second was filed thereafter.”
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