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Or. Rev. Stat. § 305.229

When penalties not imposed; rules

Oregon · Oregon Revised Statutes Chapter 305 — Administration of Revenue and Tax Laws; Appeals · Status: effective

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Or. Rev. Stat. § 305.229, When penalties not imposed; rules, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493095
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Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed.