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Oregon Revised Statutes

Or. Rev. Stat. § 731.844 (2026)

No personal liability for paying invalid tax

✓ current as of May 2026
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      731.844 No personal liability for paying invalid tax. No personal liability shall arise against any director, trustee, officer or agent of any insurer on account of any taxes or fees paid pursuant to any statute, law or ordinance, even though such statute, law or ordinance is subsequently declared or held to be invalid. [1967 c.359 §141]

 

RETALIATORY PROVISIONS

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999).
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Dep't of Revenue v. Penn Indep. Corp., 15 Or. Tax 68 (Or. T.C. 1999). “804 through ORS 731.844. 4 ORS 314.280(1) states: “* ® * If a taxpayer has income from business activity as a financial organization or as a public utility (as defined respectively in 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.