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Or. Rev. Stat. § 314.080

Venue on failure to comply with law

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.080, Venue on failure to comply with law, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494816
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The failure to do any act required by or under any law imposing taxes upon or measured by net income shall be deemed an act committed in part at the office of the Department of Revenue in Oregon.