{"data":{"id":"us-or/ors-314.397","jurisdiction":"us-or","citation":"ORS 314.397","heading":"Manner of payment.","body":"The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d84513df58c544985b5f2840b5f397d500e42a57f84ee8d7b7621c70c5be9821","source_id":"us-or","stale":false,"prev":"us-or/ors-314.395","next":"us-or/ors-314.400"},"notice":"GroundRules: Original legal text. Not legal advice."}