Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALS
MISCELLANEOUS PROVISIONS
Section 305.810 - Verification of return, statement or document filed under tax laws

ORS § 305.810

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.810 - Verification of return, statement or document filed under tax laws

Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:

(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.

ORS 305.810

Formerly 306.410; 1997 c.84 §2