{"data":{"id":"us-or/ors-305.880","jurisdiction":"us-or","citation":"ORS 305.880","heading":"Waiver of interest or penalty when department misleads taxpayer.","body":"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.","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":"98b8c974d94331d067a4c9d094e5ed728192b3b3b03f9feb6a0ba9ce152b9780","source_id":"us-or","stale":false,"prev":"us-or/ors-305.875","next":"us-or/ors-305.885"},"notice":"GroundRules: Original legal text. Not legal advice."}