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Oregon Revised Statutes

Or. Rev. Stat. § 314.466 (2026)

Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305

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      314.466 Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305. The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise. [1977 c.870 §23 (enacted in lieu of 314.405, 314.455, 314.460 and 314.465); 1995 c.650 §34]

Notes of Decisions
Cited in 5 cases, 1978–2005 · leading case: Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
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Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “595(3) (property tax); ORS 314.466 (income tax); ORS 323.416 (cigarette tax); ORS 321.”
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005). “280, and ORS 314.466. Or Laws 1977, ch 870, Preface, §§ 3,6,22-23.”
Arnold v. Dep't of Revenue, 12 Or. Tax 69 (Or. T.C. 1991). “In its place the 1977 legislature adopted ORS 314.466, which provides: *71 “The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences, appeals to the director of the…”
Smurfit Newsprint Corp. v. Dep't of Revenue, 14 Or. Tax 434 (Or. T.C. 1998). “ORS 314.466 makes ORS chapter 305 applicable to corporate excise taxes.”
Olympia Brewing Co. v. Dep't of Revenue, 588 P.2d 30 (Or. 1978). “This one-year limitation would be completely vitiated if defendant could avoid it by the simple expedient of filing another notice of deficiency containing information identical to that contained in the initial notice. 2 Affirmed.”
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