314.370
Department requiring return or supplementary return. If the Department of Revenue is of
the opinion that a taxpayer has failed to file a return, or to include in a
return filed, either intentionally or through error, items of taxable income,
it may require from the taxpayer a return or supplementary return, under oath,
in such form as it shall prescribe, of all the items of income which the
taxpayer received during the year for which the return is made, whether or not
taxable under the provisions of the applicable tax law. If from a supplementary
return, or otherwise, the department finds that any items of taxable income
have been omitted from the original return it may require the items so omitted
to be disclosed under oath of the taxpayer, and to be added to the original
return. Such supplementary return and the correction of the original return
shall not relieve the taxpayer from any of the penalties to which the taxpayer
may be liable under any provisions of law whether or not the department
required a return or a supplementary return under this section. [1957 c.632 §9
(enacted in lieu of 316.555)]
Notes of Decisions
Dep't of Revenue v. McCann, 651 P.2d 717 (Or. 1982).
· cites it 3× “ORS 314.370. The letters contained the following statement: “If you believe that you are not required to file a return, please explain why and furnish a listing of your income for the year, showing source and amount from each source.”
Dep't of Revenue v. Welch, 651 P.2d 721 (Or. 1982).
“that defendants had not established any good cause to justify their refusal to comply. The court thereupon issued the three peremptory writs of mandamus challenged here.”
Dep't of Revenue v. Hoyt, 8 Or. Tax 367 (Or. T.C. 1980).
“No return having been filed following the department’s demand (ORS 314.370), an order allowing an alternative writ of mandamus was filed in this court on January 3, 1980, pursuant to ORS 314.”
Rodrigo v. Dept. of Rev. (Or. T.C. 2017).
“ORS 314.370. 1 The court’s references to the Oregon Revised Statutes (ORS) are to 2015.”
Myers v. Dept. of Rev. (Or. T.C. 2021).
“]” (Or at 3-4, Sept 24, 2019 (citing ORS 314.370; ORS 305.265(10)(a)).) C. Conclusion The parties agree that this case should be dismissed based on the relief Defendant provided by abating the assessments for the 2015, 2016, and 2017 tax years.”
Glasgow v. Dep't of Revenue (Or. T.C. 2013).
“” ORS 314.370. “In the case of a failure to file a * * * return on the date prescribed therefore * * * the department shall determine the tax according to the best of its information and belief, assess the tax plus appropriate penalty and interest, and give written notice of the…”
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