Oregon Code § 314.397·Enacted ·Last updated March 01, 2026
Statute Text
Manner
of payment.
The
tax may be paid with uncertified check under any rules as the Department of
Revenue shall adopt, but if a check so received is not paid by the financial
institution on which it is drawn, the taxpayer by whom the check is tendered
remains liable for the payment of the tax and for all legal penalties the same
as if the check had not been tendered. [1989 c.625 §61 (enacted in lieu of
316.407); 1997 c.631 §451]
Plain English Explanation
This Oregon statute addresses Manner
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.397
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Manner
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