Oregon Revised Statutes
Or. Rev. Stat. § 314.075 (2026)
Evading requirements of law prohibited
✓ current as of May 2026
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314.075 Evading requirements of law prohibited. No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:
(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(2) Make, render, sign or verify any false or fraudulent return or statement; or
(3) Supply any false or fraudulent information. [1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
Notes of Decisions
Cited in 7
cases, 1982–2018 · leading case: In Re Complaint as to the Conduct of Lawrence, 31 P.3d 1078 (Or. 2001).
In Re Complaint as to the Conduct of Lawrence, 31 P.3d 1078 (Or. 2001). “) The Oregon statute, ORS 314.075, provides, in part: “No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of…”
State v. Stewart, 314 P.3d 966 (Or. Ct. App. 2013). “840 (Counts 40 and 41); and one count of tax evasion, ORS 314.075 (Count 45). Defendant assigns error to the trial court’s failure to enter a judgment of acquittal on each of those counts, arguing that the state introduced insufficient evidence to prove that defendant committed…”
Dep't of Revenue v. McCann, 651 P.2d 717 (Or. 1982). “2 ORS 314.075 provides that “[n]o person * * * shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the department thereunder: (1) Fail to pay any tax or to make * * * any return or to supply any…”
Dep't of Revenue v. Welch, 651 P.2d 721 (Or. 1982). “See ORS 314.075, 314.991(1). The purpose of the Fifth Amendment is to prevent the state from compelling a citizen to disclose evidence linking him to a crime already committed; it does not afford immunity for contemplated crimes.”
State v. Coleman, 883 P.2d 266 (Or. Ct. App. 1994). “The indictment also charged defendant with income tax evasion, ORS 314.075, attempted income tax evasion, ORS 161.”
Routledge v. Dept. of Rev. (Or. T.C. 2018). “400(6) is a felony under ORS 314.075 and 314.991(1). And it also imposes a stigma— the intent to defraud makes tax evasion a “crime of moral turpitude” under the Immigration and Nationality Act.”
Hummel v. Union Cnty. Assessor (Or. T.C. 2014). “Judge Friendly would, therefore, give 3 The court in In re Lawrence, 332 Or 502, 508 , considered alleged violations under both IRC section 7203 and also under ORS 314.075(1). IRC section 7203 included the language “willfully fails to pay such estimated tax or tax.”
— Or. Rev. Stat. § 314.075(1) — 2 cases
In Re Complaint as to the Conduct of Lawrence, 31 P.3d 1078 (Or. 2001). “) The Oregon statute, ORS 314.075, provides, in part: “No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of…”
Hummel v. Union Cnty. Assessor (Or. T.C. 2014). “Judge Friendly would, therefore, give 3 The court in In re Lawrence, 332 Or 502, 508 , considered alleged violations under both IRC section 7203 and also under ORS 314.075(1). IRC section 7203 included the language “willfully fails to pay such estimated tax or tax.”
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