Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.422 - Waiver of penalty for failure to timely file property return.

If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 §5]

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Last modified: August 7, 2008