Oregon Code § 314.417·Enacted ·Last updated March 01, 2026
Statute Text
Unpaid
tax or withholding lien at time of assessment.
If any person neglects or refuses
to pay an income tax at the time of assessment, or fails to pay to the
Department of Revenue any amount required to be withheld under ORS 316.167 and
316.172, the amount of the unpaid tax including interest and penalty thereon
shall be a lien in favor of the State of Oregon upon all property and rights to
property, whether real or personal, belonging to the person. The lien shall
arise at the time of assessment or the time the amount withheld is to be paid
to the department and the lien shall continue until the liability for the
taxes, with interest and penalty, is satisfied. [1971 c.215 §3; 1981 c.546 §1]
Plain English Explanation
This Oregon statute addresses Unpaid
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.417
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Unpaid
. 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 § 314.417. Use this format in legal documents and court filings.
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