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Oregon Revised Statutes

Or. Rev. Stat. § 305.610 (2026)

Reciprocal recognition of tax liability; actions in other states for Oregon taxes

✓ current as of May 2026
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      305.610 Reciprocal recognition of tax liability; actions in other states for Oregon taxes. (1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes sought to be collected by such action shall be conclusive proof of that authority.

      (2) The Attorney General of Oregon, and collection agencies when employed as provided by ORS 825.508, are empowered to bring action in the courts of other states to collect taxes legally due the State of Oregon.

      (3) As used in this section, “taxes” includes:

      (a) Tax assessments lawfully made whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

      (b) Penalties lawfully imposed pursuant to a taxing statute.

      (c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

      (4) The Oregon Tax Court shall not have jurisdiction over actions brought pursuant to this section. [Formerly 306.250; subsection (4) enacted as 1961 c.533 §54; 1967 c.178 §4]

Notes of Decisions
Cited in 4 cases, 1963–1982 · leading case: Her Majesty Queen in Right of the Province v. Gilbertson, 433 F. Supp. 410 (D. Or. 1977).
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Her Majesty Queen in Right of the Province v. Gilbertson, 433 F. Supp. 410 (D. Or. 1977). “(1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state.”
City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963). · cites it 2× “Finally, the theory of a general grant of circuit court powers is supported by section 54 of the act, now subsection (4) of ORS 305.610, which provides that the Oregon Tax Court shall not have jurisdiction over eases to enforce foreign tax liability.”
Gilmore Steel Corp. v. Dep't of Revenue, 9 Or. Tax 210 (Or. T.C. 1982). “Even the states of the United States followed this rule before the passage of reciprocity statutes such as ORS 305.610. In the fourth issue of the present case, PL 86-272 arguments appear irrelevant.”
Kulick v. Dep't of Revenue, 7 Or. Tax 471 (Or. T.C. 1978). “In most states, collection can be effected directly through the use of reciprocal statutes, akin to ORS 305.610. The defendant’s Orders Nos. I 77-23, I 77-24, I 77-25, and I 77-26 are affirmed.”
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