2015 ORS § 305.419¹
Tax, penalty and interest payable before appeal
- • dispute as to nature of tax
- • how determined
- • waiver
- • refund
(1) Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular division of the Oregon Tax Court under ORS 305.560 (Appeals procedure generally) or within 30 days after entry of an order specially designating a complaint for hearing in the regular division under ORS 305.501 (Appeals to tax court to be heard by magistrate division). If a dispute exists as to whether the matter involves a deficiency of taxes imposed upon or measured by net income, the tax assessed and all penalties and interest shall be paid within 30 days after entry of a decision or order finding that the matter involves a deficiency of taxes imposed upon or measured by net income. The complaint shall be filed as a claim for refund.
(2) Penalty and interest due under subsection (1) of this section are the amounts stated in the order, notice of assessment, notice of refund denial or proposed adjustment under ORS 305.270 (Refund of excess tax paid) by the department from which the appeal is taken.
(3) Where payment of the tax, penalty and interest would be an undue hardship, plaintiff may file an affidavit alleging undue hardship within the time described in subsection (1) of this section. A plaintiffs failure to file an affidavit alleging hardship is not grounds for dismissal of the complaint, provided the plaintiff files the affidavit within 30 days after receiving notice of lack of an affidavit alleging undue hardship from the court. If the tax court finds undue hardship, the tax court judge may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section. If the tax court judge finds no undue hardship, the tax court judge may grant the plaintiff up to 30 days from the date of determination to pay the tax, penalty and interest. Failure by the plaintiff to pay the tax, penalty and interest or to establish undue hardship will be cause for dismissing the complaint.
(4) If, in any appeal to the Oregon Tax Court for which payment of tax, penalty and interest assessed is required before filing of a complaint, the tax court orders that all or any part of the amount paid be refunded by the department, the amount so ordered to be refunded shall bear interest at the rate established for refunds in ORS 305.220 (Interest on deficiency, delinquency or refunds). Interest shall be computed from the date of payment to the department. [1982 s.s.1 c.29 §§2, 3; 1985 c.407 §1; 1995 c.650 §17; 1997 c.872 §19; 2015 c.45 §1]