Oregon Revised Statutes Chapter 314 § 314.415 — or other law, any overpayment of tax with respect to such return shall
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.415·Enacted ·Last updated March 01, 2026
Statute Text
or other law, any overpayment of tax with respect to such return shall
bear interest from the due date of the return (determined without the
application of subsection (1) of this section).
(3) If the
federal income tax liability of any taxpayer is forgiven under section 692 of
the Internal Revenue Code for any tax period, then the Oregon income tax
liability for the same tax period shall be forgiven in the same manner. [1991
c.177 §4; 1997 c.839 §63; 1999 c.224 §10]
Plain English Explanation
This Oregon statute addresses or other law, any overpayment of tax with respect to such return shall
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.415
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses or other law, any overpayment of tax with respect to such return shall
. 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 § 314.415. Use this format in legal documents and court filings.
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