2017 ORS 314.466¹
Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305

The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of taxes, penalties and interest imposed under this chapter and ORS chapters 315, 316, 317 and 318, except where the context requires otherwise. [1977 c.870 §23 (enacted in lieu of 314.405, 314.455, 314.460 and 314.465); 1995 c.650 §34]

See also annota­tions under ORS 314.405, 314.455, 314.460 and 314.465 in permanent edi­tion.

Notes of Decisions

Under Former Similar Statutes (Ors 314.405, 314.455)

Orders signed by Director or Chief Deputy of Depart­ment of Revenue constitute “final determina­tion” for ap­peal purposes. Schnitzer Steel Prod. Co. v. Dept. of Rev., 7 OTR 28 (1977)

Informal contacts and pro­ceed­ings contemplated by this sec­tion apply to proposed assess­ment and formal pro­ceed­ing of [former] ORS 314.455 applies to ap­peal to Director from final notice of deficiency and assess­ment. Schnitzer Steel Prod. Co. v. Dept. of Rev., 7 OTR 28 (1977)

Legislative intent expressed by this sec­tion contemplates thorough initial examina­tion, not succession of proposed assess­ments. Olympia Brewing v. Dept. of Rev., 7 OTR 301 (1977)

The preassess­ment conference is obligatory if requested by the taxpayer, and failure of the depart­ment to comply with such request will result in the invalida­tion of the assess­ment. The Anaconda Co. v. Dept. of Rev., 278 Or 723, 565 P2d 1084 (1977)

Chapter 314

Law Review Cita­tions

9 WLJ 249 (1973); 5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 314—Taxes Imposed Upon or Measured by Net Income, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 314, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano314.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.