GroundRules
ORS 305.229: When penalties not imposed; rules.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed.
Collected 2026-09-03T23:50:13Z. Source file · JSON