GroundRules
ORS 305.880: Waiver of interest or penalty when department misleads taxpayer.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145.
Collected 2026-09-03T23:50:13Z. Source file · JSON