314.407
Assessment of taxes owing but not submitted with return; time of assessment;
recording of warrant.
For the purposes of this section and ORS 314.417 to 314.423:
(1) In the case
of a return submitted to the Department of Revenue with payment of less than
the amount of tax computed to be due, the difference between the tax computed
to be owing by the taxpayer and the tax submitted with the return is considered
as assessed on the due date of the original return (determined without regard
to any extension of time granted for the filing of the return) or the date the
return is filed, whichever is later.
(2) The term “time
of assessment” means:
(a) In the case
of an assessment made under ORS 305.265 and 314.410, 30 days after the date the
notice of assessment is mailed to the taxpayer;
(b) In the case
of an assessment made under ORS 314.440, five days after the date the notice of
assessment is mailed to the taxpayer; or
(c) In the case
of a tax assessed as described in subsection (1) of this section, the due date
of the original return (determined without regard to any extension of time
granted for the filing of the return) or the date the return is filed,
whichever is later.
(3) Unless a
warrant has been recorded in the County Clerk Lien Record in the county in
which property is located, no warrant shall be considered as a lien with
respect to that property. [1971 c.215 §2; 1977 c.870 §42; 1987 c.586 §39; 1995
c.79 §154; 2017 c.23 §1]
Notes of Decisions
Robblee v. Department of Revenue (1997)
or · cites it 2×
“” ORS 314.407(1) (emphasis added). Robblee claims that the department failed to follow the foregoing procedures but, instead, improperly assessed him under ORS 316.”
Hillenga v. Dept. of Rev. (2020)
ortc · cites it 2×
“417 (lien for unpaid income tax arises “at the time of assessment”) and ORS 314.407 (2)(a), (b) (defining “time of assessment” by reference to issu- ance of notice of assessment).”
Ruiz v. Department of Revenue (2012)
ortc
“” ORS 314.407(1). Thus, as Defendant correctly states, “[t]here is nothing for [Plaintiffs] to appeal” with respect to Plaintiffs‟ tax liability for the years at issue.”
Davis v. Department of Revenue (1984)
ortc
“ORS 314.407, establishing the time of assessment of income taxes, uses the term “due date of the return” in subsection (1) and in subsection (2)(c) and qualifies it as follows: “[T]he due date of the return (determined with regard to any extension of time granted for the filing…”
— Or. Rev. Stat. § 314.407(1) — 3 cases
Robblee v. Department of Revenue (1997)
or
“” ORS 314.407(1) (emphasis added). Robblee claims that the department failed to follow the foregoing procedures but, instead, improperly assessed him under ORS 316.”
Hillenga v. Dept. of Rev. (2020)
ortc
“417 (lien for unpaid income tax arises “at the time of assessment”) and ORS 314.407 (2)(a), (b) (defining “time of assessment” by reference to issu- ance of notice of assessment).”
Ruiz v. Department of Revenue (2012)
ortc
“” ORS 314.407(1). Thus, as Defendant correctly states, “[t]here is nothing for [Plaintiffs] to appeal” with respect to Plaintiffs‟ tax liability for the years at issue.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.