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

Or. Rev. Stat. § 314.845 (2026)

Certificate of department as evidence

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

      314.845 Certificate of department as evidence. The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [1957 c.632 §36 (enacted in lieu of 316.750 and 317.545)]

Notes of Decisions
Cited in 1 case, 1998–1998 · leading case: Preble v. Dep't of Revenue, 14 Or. Tax 276 (Or. T.C. 1998).
Sort: Relevance Newest Treatment
Preble v. Dep't of Revenue, 14 Or. Tax 276 (Or. T.C. 1998). · cites it 2× “While the certification required by ORS 305.265(2)(c) is not part of 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.