Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.810 — Verification of return, statement or document filed under tax laws

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.810 · Enacted · Last updated March 01, 2026
Statute Text
Verification of return, statement or document filed under tax laws. Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall: (1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or (2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]
Plain English Explanation
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This section of Oregon law addresses Verification of return, statement or document filed under tax laws. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.810. Use this format in legal documents and court filings.
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