Legal Opinion
Leffler Industries, Inc. v. Department of Revenue
Oregon Supreme Court
Decided July 23, 1985No. OTC 2155, SC S31094PublishedCited by 5 opinions
1Opinion of the CourtCampbell, J.
The issue in this case is whether ORS 305.419(1) creates a jurisdictional requirement when it requires that a taxpayer pay the alleged tax deficiency, penalties and interest on a tax assessment prior to or concurrently with the filing of a complaint in the Oregon Tax Court. ORS 305.419 reads in pertinent part:
“(1) Except as provided in subsection (3) of this section, in any appeal from an order of the department involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing…
2Cases cited1 opinion
- Cole v. STATE BY & THROUGH OR. DEPT. OF REV.Oregon Supreme Court · 1982
3Cited by5 opinions
- Curtis I v. Dept. of Rev.Oregon Tax Court · 2006
- Scott v. Department of RevenueOregon Supreme Court · 2016
- Richards v. Dept. of Rev.Oregon Tax Court · 2006
- Lowry v. Department of RevenueOregon Tax Court · 2000
- Picker v. Dept. of Rev.Oregon Supreme Court · 2022