Oregon Code § 305.422·Enacted ·Last updated March 01, 2026
Statute Text
Waiver
of penalty for failure to timely file property return.
If a penalty under ORS 308.295 or
308.296 for the failure to timely file a real, combined or personal property
return as required by ORS 308.290 is the subject of an appeal to the tax court,
the court may waive the liability for all or a portion of the penalty upon a
proper showing of good and sufficient cause. [2001 c.303 §5]
Plain English Explanation
This Oregon statute addresses Waiver
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.422
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Waiver
. Read the full statute text above for details.
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The formal citation is Oregon Code § 305.422. Use this format in legal documents and court filings.
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