ORS § 308.297

Current through 2024 Regular Session legislation effective June 6, 2024
Section 308.297 - Personal property returns to note penalty for delinquency

Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return.

ORS 308.297

1967 c.405 §2; 1985 c.604 §7