Oregon Revised Statutes Chapter 314 § 314.845 — Certificate of department as evidence
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.845·Enacted ·Last updated March 01, 2026
Statute Text
Certificate of department as evidence.
The certificate of the Department of Revenue to the effect that a tax has not
been paid, that a return has not been filed or that information has not been
supplied, as required by or under any law imposing a tax upon or measured by
net income, shall be prima facie evidence that the tax has not been paid, that
the return has not been filed or that the information has not been supplied. [1957
c.632 §36 (enacted in lieu of 316.750 and 317.545)]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.845
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Certificate of department as evidence. Read the full statute text above for details.
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