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Oregon Revised Statutes

Or. Rev. Stat. § 314.397 (2026)

Manner of payment

✓ current as of May 2026
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      314.397 Manner of payment. The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered. [1989 c.625 §61 (enacted in lieu of 316.407); 1997 c.631 §451]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2023–2023 · leading case: Kusuma v. Dept. of Rev. & Washington Cnty. Assessor (Or. T.C. 2023).
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Kusuma v. Dept. of Rev. & Washington Cnty. Assessor (Or. T.C. 2023). “ORS 314.397 (applicable to income taxes; “if [an OPINION TC 5439 Page 5 of 14 uncertified] check * * * is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties…”
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