Oregon — State Statute

Oregon Revised Statutes Chapter 314 § 314.855 — Rewards for information

Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.855 · Enacted · Last updated March 01, 2026
Statute Text
Rewards for information. The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of tax from other persons guilty of violating the provisions of income tax laws. Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of returns or from other information available to the department. [1957 c.632 §38 (enacted in lieu of 316.760 and 317.550)]
Plain English Explanation
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This section of Oregon law addresses Rewards for information. 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 § 314.855. Use this format in legal documents and court filings.
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