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Oregon Revised Statutes

Or. Rev. Stat. § 316.462 (2026)

Change of election

✓ current as of May 2026
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      316.462 Change of election. Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation. [1969 c.493 §67]

 

      316.467 [1969 c.493 §68; 1985 c.602 §14; renumbered 314.724 in 1989]

Notes of Decisions
Cited in 2 cases, 2018–2020 · leading case: Ivelia v. Dept. of Rev. (Or. T.C. 2018).
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Ivelia v. Dept. of Rev. (Or. T.C. 2018). “FINAL DECISION TC-MD 180054R 7 Finally, Defendant cites ORS 316.462 which provides that “[a]ny election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation.”
Mangat v. Dept. of Rev. (Or. T.C. 2020). “043(5); ORS 316.462. DISPOSITIVE ORDER TC-MD 200046N 2 included in the original return).”
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