Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.397 - Manner of payment.

The tax may be paid with uncertified check under any rules as the Department of Revenue shall adopt, but if a check so received is not paid by the financial institution on which it is drawn, the taxpayer by whom the check is tendered remains liable for the payment of the tax and for all legal penalties the same as if the check had not been tendered. [1989 c.625 §61 (enacted in lieu of 316.407); 1997 c.631 §451]

Section:  Previous  314.362  314.363  314.365  314.370  314.380  314.385  314.395  314.397  314.400  314.401  314.402  314.403  314.404  314.405  314.406  Next

Last modified: August 7, 2008