Oregon Code § 323.623·Enacted ·Last updated March 01, 2026
Statute Text
Appeals.
(1)
Except as otherwise provided in ORS 323.500 to 323.645, any person aggrieved by
an act or determination of the Department of Revenue or its authorized agent
under ORS 323.500 to 323.645 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 under ORS 323.500 to 323.645.
(2) An appeal to
the Oregon Tax Court under ORS 323.500 to 323.645 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. [2003
c.804 §46]
Plain English Explanation
This Oregon statute addresses Appeals. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.623
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Appeals. 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 § 323.623. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.