Oregon Revised Statutes

Or. Rev. Stat. § 305.992 (2026)

Civil penalty for failure to file return for three consecutive years

✓ current as of May 2026

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305.992 Civil penalty for failure to file return for three consecutive years. (1) If any returns required to be filed for state taxes under the tax laws of this state or required to be filed under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, there shall be a penalty for each year of 100 percent of the tax liability determined after credits and prepayments for each such year. For purposes of this section, the tax laws of this state do not include ad valorem property taxes collected by counties.

(2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed under the tax laws of this state for any tax year under this section, ORS 305.265 (13), 314.400, 323.403, 323.585 or 475C.722 may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115; 2025 c.371 §7]

Notes of Decisions

Cited in 14 cases (1 in the last 5 years), 1998–2025 · leading case: Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012).

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Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). · cites it 6× “ISSUES (1) Was taxpayer a resident of Oregon during tax years 2002, 2003, and 2004; (2) Is taxpayer subject to penalties for late filing under ORS 305.992; and (3) Is taxpayer entitled to a credit for income taxes paid to California, rather than to Oregon, for tax years 2002,…”

Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020). · cites it 7× “400(1), (3)(a), (3)(b), and ORS 305.992. Taxpayer argues that it has taken a rea- sonable position in asserting that its activities were not sub- ject to the E911 Tax and urges the court to reject taxpayer’s imposition of penalties.”

Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “See ORS 305.992(2) (“total amount of penalties imposed for any taxable year under * * * ORS 305.”

Lucas v. Dep't of Revenue, 17 Or. Tax 9 (Or. T.C. 2003). · cites it 3× “The notices of deficiency for the 1990 and 1992 tax years also imposed the 100 percent penalty pursuant to ORS 305.992. “21. At plaintiffs request, the department later waived 75 percent of the 100 percent penalty.”

Gorin v. Dep't of Revenue (Or. T.C. 2014). · cites it 12× “ANALYSIS The issue before the court is whether Plaintiffs may appeal to this court Defendant’s denial of Plaintiffs’ request for waiver of penalties imposed under ORS 305.992 and Or Laws 2009, chapter 710, section 4, and interest imposed under ORS 305.”

Pinski v. Dep't of Revenue, 14 Or. Tax 376 (Or. T.C. 1998). “The department was under no obligation to inquire as to the status of his federal returns. Finally, Mr.”

Vieceli v. Dep't of Revenue, Tc 4947 (or.tax 11-29-2010) (Or. T.C. 2010). · cites it 6× “The department has filed a counterclaim for *Page 2 deficiencies in the tax years 1995, 1996, 1999 and 2000 and penalties under ORS 305.992. 1 II. STATEMENT OF FACTS Taxpayer was a shareholder in MOL Enterprises, Inc.”

Bossard v. Dept. of Rev. (TC-MD 190368R) (Or. T.C. 2020). · cites it 3× “Plaintiff argued at trial that he was attempting to become current with his outstanding tax filings and thus a penalty should not be imposed.”

Farrell v. Dept. of Rev. (Or. T.C. 2025). · cites it 3× “OAR 150-305-0068(3)(a)(E) specifically includes penalties assessed under ORS 305.992. Thus, penalties imposed under ORS 305.”

Tesner v. Dep't of Revenue (Or. T.C. 2015). · cites it 5× “As the ORS 305.992 penalty is computed on the amount of a tax liability which takes payment credits into account, a correct application of the year 2011 overpayment is significant to the computation of the penalty which will be due under that section.”

Ooma v. Dept. of Rev. (Or. T.C. 2018). · cites it 2× “230(1) and ORS 305.992.” Ooma did not file an objection to the department’s request.”

Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011) (Or. T.C. 2011). · cites it 2× “ORS 305.992 permits the department to levy a penalty equal to 100 percent of the tax owed when "any returns required to be filed under ORS Chapter * * * 323 * * * are not filed for three consecutive years by the due date (including extensions) of the return required for the…”

Show all 14 citing cases →

— Or. Rev. Stat. § 305.992(1) — 5 cases

Ashby v. Dept. of Rev., 21 Or. Tax 47 (Or. T.C. 2012). “ISSUES (1) Was taxpayer a resident of Oregon during tax years 2002, 2003, and 2004; (2) Is taxpayer subject to penalties for late filing under ORS 305.992; and (3) Is taxpayer entitled to a credit for income taxes paid to California, rather than to Oregon, for tax years 2002,…”

Farrell v. Dept. of Rev. (Or. T.C. 2025). “OAR 150-305-0068(3)(a)(E) specifically includes penalties assessed under ORS 305.992. Thus, penalties imposed under ORS 305.”

Vieceli v. Dep't of Revenue, Tc 4947 (or.tax 11-29-2010) (Or. T.C. 2010). “The department has filed a counterclaim for *Page 2 deficiencies in the tax years 1995, 1996, 1999 and 2000 and penalties under ORS 305.992. 1 II. STATEMENT OF FACTS Taxpayer was a shareholder in MOL Enterprises, Inc.”

Gorin v. Dep't of Revenue (Or. T.C. 2014). “ANALYSIS The issue before the court is whether Plaintiffs may appeal to this court Defendant’s denial of Plaintiffs’ request for waiver of penalties imposed under ORS 305.992 and Or Laws 2009, chapter 710, section 4, and interest imposed under ORS 305.”

Tesner v. Dep't of Revenue (Or. T.C. 2015). “As the ORS 305.992 penalty is computed on the amount of a tax liability which takes payment credits into account, a correct application of the year 2011 overpayment is significant to the computation of the penalty which will be due under that section.”

— Or. Rev. Stat. § 305.992(2) — 1 case

Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “See ORS 305.992(2) (“total amount of penalties imposed for any taxable year under * * * ORS 305.”

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