Oregon Code § 305.880·Enacted ·Last updated March 01, 2026
Statute Text
Waiver
of interest or penalty when department misleads taxpayer.
A taxpayer shall have the right to
waiver of interest or penalties when an officer or employee of the Department
of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989
c.625 §71]
Plain English Explanation
This Oregon statute addresses Waiver
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.880
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Waiver
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