Or. Rev. Stat. § 314.466
Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective
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- Or. Rev. Stat. § 314.466, Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494899
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Full text
The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise.