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Oregon Revised Statutes

Or. Rev. Stat. § 316.462 (2026)

Change of election

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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., No. TC-MD 180054R, 2018 WL 6650859 (Or. T.C. Dec. 18, 2018).
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Ivelia v. Dept. of Rev., No. TC-MD 180054R, 2018 WL 6650859 (Or. T.C. Dec. 18, 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., No. TC-MD 200046N (Or. T.C. Sept. 16, 2020). “043(5); ORS 316.462. DISPOSITIVE ORDER TC-MD 200046N 2 included in the original return).”
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