Oregon Revised Statutes

Or. Rev. Stat. § 323.416 (2026)

Appeals to Tax Court

✓ current as of May 2026

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323.416 Appeals to Tax Court. (1) Except as otherwise provided in ORS 323.005 to 323.482, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.005 to 323.482 may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed by ORS 323.005 to 323.482.

(2) An appeal to the Oregon Tax Court under ORS 323.005 to 323.482 stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [1977 c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43; 2003 c.804 §25a]

Notes of Decisions

Cited in 72 cases, 1980–2020 · leading case: Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980).

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Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “[7] Later the legislature added ORS 323.416, providing for tax court review of state cigarette taxation, and ORS 305.”

Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “466 (income tax); ORS 323.416 (cigarette tax); ORS 321.352(5), 321.”

Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “For example, ORS 323.416(1) authorizes a person aggrieved by an act of the department to appeal to this court “in the manner provided in ORS 305.”

Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020). ““(2) An appeal under ORS 323.416 or 323.623 or from any notice of assess- ment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.”

Andersen v. Dept. of Rev. (Or. T.C. 2016). “280(2), which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed 1 ORS 305.”

Kohl's Dep't Stores, Inc. v. Dept. of Rev. (Or. T.C. 2016). “280(2), which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected…”

Vaughan v. Dept. of Rev. (Or. T.C. 2016). “280(2)1, which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected…”

McKee v. Dept. of Rev. (Or. T.C. 2016). “280(2) states, in relevant part: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or…”

Vermilion Films LLC v. Dept. of Rev. (Or. T.C. 2016). “280(2) provides the applicable deadline to appeal from a Notice of Deficiency Assessment issued by the Department of Revenue: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax…”

Am. Express Co. v. Dept. of Rev. (Or. T.C. 2017). “280(2), provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to…”

Taylor v. Dept. of Rev. (Or. T.C. 2017). “623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.”

Payne v. Dept. of Rev. (Or. T.C. 2017). “623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.”

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— Or. Rev. Stat. § 323.416(1) — 1 case

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