OAR 471-031-0080: Tax Compromise Policy

Edition: Current OARD snapshotEffective: 2004-08-01Last verified: 2026-09-07

(1) It shall be the policy of the Director to compromise tax claims pursuant to the provisions of ORS 657.515(7) where it appears that such action would be in the best interests of all parties involved and the statutory criteria for a settlement has been met. (2) The effective date for implementing this rule shall be retroactive to June 23rd, 2002.

Official history and status

Statutory/Other Authority: ORS 657

Statutes/Other Implemented: ORS 657.515 & 657.517

History: ED 4-2004, f. 7-30-04, cert. ef. 8-1-04 ED 4-2002, f. 6-20-02 cert ef 6-23-02 1DE 150, f. & ef. 2-9-76

This rule cites

ORS 657.515(7) — resolved
this rule — target_record_not_published

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/