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Oregon Revised Statutes

Or. Rev. Stat. § 305.505 (2026)

Magistrate division records; statistical reports

✓ current as of May 2026
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      305.505 Magistrate division records; statistical reports. (1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued.

      (2) At the time of preparation biennially of consolidated budgets for submission to the Legislative Assembly under ORS 8.125, the State Court Administrator shall prepare and submit to the Legislative Assembly general statistical information as to the amount of time required by the tax court magistrate division to reach its decisions. [1995 c.650 §5a; 2005 c.94 §23]

 

      305.510 [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]

 

      305.514 [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]

 

      305.515 [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1; 1971 c.567 §16; 1973 c.752 §11; 1975 c.705 §3; 1977 c.870 §33; 1977 c.892 §55; 1983 c.673 §19; 1985 c.407 §2; 1985 c.759 §39; 1985 c.816 §41; 1989 c.760 §2; 1991 c.459 §18; 1991 c.790 §18; 1993 c.270 §13; 1993 c.612 §2; 1997 c.99 §45; 1997 c.170 §19; repealed by 1995 c.650 §114]

 

      305.520 [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]

Notes of Decisions
Cited in 3 cases, 1997–2013 · leading case: W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997).
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W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997). “The department contends that WGA falls within the definition of ORS 305.505(2) and, therefore, is excepted from the exemption provided by ORS 307.”
Dixon v. Dep't of Revenue (Or. T.C. 2013). “) As noted by Defendant, ORS 305.505 is not part of the Cigarette Tax Act; rather, it discusses the taxation of other “tobacco products.”
Sherrer v. Dep't of Revenue, 15 Or. Tax 156 (Or. T.C. 2000). “265(1) indicates that the provisions of ORS 305.505 “shall apply to all reports or returns of tax or tax liability * * * filed with the Department of Revenue.”
— Or. Rev. Stat. § 305.505(2) — 1 case
W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997). “The department contends that WGA falls within the definition of ORS 305.505(2) and, therefore, is excepted from the exemption provided by ORS 307.”
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.