Oregon Revised Statutes Chapter 314 § 314.466 — Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.466·Enacted ·Last updated March 01, 2026
Statute Text
Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter
305.
The
provisions of ORS chapter 305 as to the audit and examination of reports and
returns, determination of deficiencies, assessments, claims for refund,
conferences and appeals to the Oregon Tax Court, and the procedures relating
thereto, shall apply to the determination of taxes, penalties and interest
imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where
the context requires otherwise. [1977 c.870 §23 (enacted in lieu of 314.405,
314.455, 314.460 and 314.465); 1995 c.650 §34]
Plain English Explanation
This Oregon statute addresses Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.466
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter
. 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 § 314.466. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.