Verification of return, statement or document filed under tax laws.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Administration of Revenue and Tax Laws; Appeals
  5. Verification of return, statement or document filed under tax laws.

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(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or

(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]


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