{"data":{"id":"us-or/ors-305.422","jurisdiction":"us-or","citation":"ORS 305.422","heading":"Waiver of penalty for failure to timely file property return.","body":"If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"f21f4808c9e80b1db444e45cb8ac718e62a99f1c4fdfc6b512edcf5701443537","source_id":"us-or","stale":false,"prev":"us-or/ors-305.420","next":"us-or/ors-305.425"},"notice":"GroundRules: Original legal text. Not legal advice."}