Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.845 - Certificate of department as evidence.

The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [1957 c.632 §36 (enacted in lieu of 316.750 and 317.545)]

Section:  Previous  314.810  314.815  314.820  314.825  314.830  314.835  314.840  314.845  314.850  314.855  314.860  314.865  314.870  314.875  314.990  Next

Last modified: August 7, 2008