Oregon Code § 323.420·Enacted ·Last updated March 01, 2026
Statute Text
Venue;
department certificate as evidence.
(1) The violation of any provision of ORS 323.005 to 323.482 or any rule
adopted thereunder shall be deemed an act committed in part at the office of
the Department of Revenue in Salem, Oregon, and venue shall lie in Marion
County, Oregon.
(2) The
certificate of the department to the effect that a tax has not been prepaid or
paid, that a return has not been filed or that information has not been
supplied, as required by or under the provisions of ORS 323.005 to 323.482,
shall be prima facie evidence that the tax has not been prepaid or paid, that
the return has not been filed or that the information has not been supplied. [1965
c.525 §85; 2003 c.804 §26]
(Enforcement)
Plain English Explanation
This Oregon statute addresses Venue;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.420
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Venue;
. 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 § 323.420. Use this format in legal documents and court filings.
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