Oregon Revised Statutes

Or. Rev. Stat. § 308.300 (2026)

Penalty for neglecting to file real property or combined return with intent to evade taxation

✓ current as of May 2026

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308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation. (1) Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refusal or neglect. Such penalty may be recovered in a proper action brought in the name of the county in any court of competent jurisdiction or as provided for a penalty for delinquency.

(2) This section does not apply to the failure to file a personal property return. [Amended by 1991 c.459 §109; 1997 c.819 §7; 2015 c.38 §5]

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Nw. Airlines, Inc. v. Dep't of Revenue, 943 P.2d 175 (Or. 1997).

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Nw. Airlines, Inc. v. Dep't of Revenue, 943 P.2d 175 (Or. 1997). · cites it 2× “ORS 308.300. Although the county regularly imposed the late filing penalty, it never imposed the nonfiling penalty.”

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