Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 314.440 (2026)

Tax as debt; termination of taxable period and immediate assessment of tax

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      314.440 Tax as debt; termination of taxable period and immediate assessment of tax. (1) Every tax imposed by any law imposing a tax upon or measured by net income, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the State of Oregon, from the person or persons liable therefor.

      (2) If the Department of Revenue finds that a taxpayer designs quickly to depart from the state or to remove the property of the taxpayer therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past tax year or the tax year then current unless such proceedings be brought without delay, the department shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the department, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax year (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any years open to assessment under the provisions of the applicable law. The department shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to the last-known address of the taxpayer. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the findings of the department, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer’s design and the certificate of the department of the mailing or issuing of the notice and findings specified in this section is presumptive evidence that the notice and findings were mailed or issued. [1957 c.632 §20 (enacted in lieu of 316.640, 317.440 and 317.445)]

 

      314.445 [1957 c.632 §21 (enacted in lieu of 316.650 and 317.455); 1959 c.234 §2; repealed by 1973 c.402 §30]

 

      314.450 [Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]

 

      314.455 [1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]

 

      314.460 [1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]

 

      314.465 [1957 c.632 §25 (enacted in lieu of 316.670 and 317.475); 1961 c.533 §53; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.465)]

Notes of Decisions
Cited in 5 cases, 1966–2020 · leading case: Vesta Corp. v. Dept. of Rev., 22 Or. Tax 539 (Or. T.C. 2018).
Sort: Relevance Newest Treatment
Vesta Corp. v. Dept. of Rev., 22 Or. Tax 539 (Or. T.C. 2018). “14 13 ORS 314.440 provides one exception in the case of so-called “jeopardy.”
Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020). “” ORS 314.440(1). As an income tax liability, it was a type of debt that could be paid using a credit allowed under state law.”
Pac. Power & Light Co. v. State Tax Comm'n, 2 Or. Tax 420 (Or. T.C. 1966). “355 or where the tax commission terminates a taxable year in a jeopardy situation under ORS 314.440(2). Plaintiff concludes that there is no provision in Oregon law for a return for a fractional part of a year.”
Appellof v. Dept. of Rev. (Or. T.C. 2017). “ORS 314.440(1). The tax liabilities of spouses filing joint returns are joint and several.”
Hillenga v. Dept. of Rev., 25 Or. Tax 191 (Or. T.C. 2020). “”); ORS 314.440(2) (in “jeopardy” assessment, department “shall give notice to the taxpayer of all taxes so assessed”); but see ORS 314.”
— Or. Rev. Stat. § 314.440(1) — 2 cases
Dept. of Rev. v. Sedgewick, 24 Or. Tax 178 (Or. T.C. 2020). “” ORS 314.440(1). As an income tax liability, it was a type of debt that could be paid using a credit allowed under state law.”
Appellof v. Dept. of Rev. (Or. T.C. 2017). “ORS 314.440(1). The tax liabilities of spouses filing joint returns are joint and several.”
— Or. Rev. Stat. § 314.440(2) — 2 cases
Pac. Power & Light Co. v. State Tax Comm'n, 2 Or. Tax 420 (Or. T.C. 1966). “355 or where the tax commission terminates a taxable year in a jeopardy situation under ORS 314.440(2). Plaintiff concludes that there is no provision in Oregon law for a return for a fractional part of a year.”
Hillenga v. Dept. of Rev., 25 Or. Tax 191 (Or. T.C. 2020). “”); ORS 314.440(2) (in “jeopardy” assessment, department “shall give notice to the taxpayer of all taxes so assessed”); but see ORS 314.”
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.