Oregon Code § 323.416·Enacted ·Last updated March 01, 2026
Statute Text
Appeals to Tax Court.
(1) Except as otherwise provided in ORS 323.005 to 323.482, any person
aggrieved by an act or determination of the Department of Revenue or its
authorized agent under ORS 323.005 to 323.482 may appeal to the Oregon Tax
Court in the time and manner provided in ORS 305.404 to 305.560. These appeal
rights shall be the exclusive remedy available to determine the persons
liability for the taxes imposed by ORS 323.005 to 323.482.
(2) An appeal to
the Oregon Tax Court under ORS 323.005 to 323.482 stays proceedings to collect
any unpaid tax unless the tax court believes the collection of the tax will be
jeopardized by delay or otherwise orders collection proceedings to continue. [1977
c.870 §56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 §43;
2003 c.804 §25a]
Plain English Explanation
This Oregon statute addresses Appeals to Tax Court. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.416
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Appeals to Tax Court. Read the full statute text above for details.
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The formal citation is Oregon Code § 323.416. Use this format in legal documents and court filings.
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