Oregon Revised Statutes

Or. Rev. Stat. § 305.810 (2026)

Verification of return, statement or document filed under tax laws

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

305.810 Verification of return, statement or document filed under tax laws. Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:

(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or

(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]

Notes of Decisions

Cited in 1 case, 2019–2019 · leading case: Ruden v. Dept. of Rev. (Or. T.C. 2019).

Sort: Relevance Newest Treatment

Ruden v. Dept. of Rev. (Or. T.C. 2019). “See also ORS 305.810; OAR 150-305-0460 (providing that authorized agent may verify tax return).”

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.