Civil penalty for failure to file return for three consecutive years.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Administration of Revenue and Tax Laws; Appeals
  5. Civil penalty for failure to file return for three consecutive years.

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(2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265 (13), 314.400, 323.403, 323.585 or 475C.722 may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115]


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