Con-Way, Inc. v. Department of Revenue, Tc 5003 (or.tax 6-28-2011)

ORDER DENYING DEFENDANT'S MOTION TO REQUIRE PAYMENT OF TAX UNDER ORS 305.419

This matter is before the court on the motion of Defendant (department) to require that Plaintiffs (taxpayer) pay the tax at issue as required by ORS 305.419 before proceeding to a hearing on this case.1

This case was specially designated to the Regular Division. At issue in the case is an amount of tax computed under ORS 317.090 — that is a "minimum tax." The amount that the department claims must be paid is computed under the statute solely by reference to or on the basis of the gross receipts of the taxpayer for the…