Oregon Revised Statutes Chapter 305 § 305.220 — shall be four percent greater than the annual interest rate provided
Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.220·Enacted ·Last updated March 01, 2026
Statute Text
shall be four percent greater than the annual interest rate provided
under ORS 305.220. The increased rate shall apply only for interest periods
that begin 61 days after the date of notice of the delinquency.
(3) If the
deficiency assessment is appealed to the Oregon Tax Court without prior payment
of tax, then notwithstanding subsection (2) of this section, the increased rate
of interest shall commence only for interest periods that begin 61 days after
the date that the order of the Oregon Tax Court or the Oregon Supreme Court
affirming the deficiency is entered. [1987 c.647 §7; 1993 c.726 §2; 1995 c.650 §110;
1997 c.325 §§3,4; 2017 c.278 §4]
Plain English Explanation
This Oregon statute addresses shall be four percent greater than the annual interest rate provided
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.220
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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. Read the full statute text above for details.
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