Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.880 - Waiver of interest or penalty when department misleads taxpayer.

A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]

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Last modified: August 7, 2008