{"data":{"id":"us-or/ors-305.885","jurisdiction":"us-or","citation":"ORS 305.885","heading":"Right of clear explanation.","body":"A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties.","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":"0fd12446725ff90bf48db63a23e9288b05de44f88686d0b4bbc7e30c8fb76cbb","source_id":"us-or","stale":false,"prev":"us-or/ors-305.880","next":"us-or/ors-305.890"},"notice":"GroundRules: Original legal text. Not legal advice."}