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Oregon Revised Statutes

Or. Rev. Stat. § 305.865 (2026)

Taxpayer rights

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      305.865 Taxpayer rights. Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895. [1989 c.625 §69; 2003 c.46 §7]

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
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Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). · cites it 2× “ORS 305.865 provides that, “Under any law admin- istered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.”
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