Oregon Tax Relief Help: Settlement Offers & Payment Plans
Owe Oregon state taxes or received a notice from the Oregon Department of Revenue (DOR)? Do not guess your next move. We review your Oregon tax balance, notice, deadline, payment options, and collection risk so you know what to do next.
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Oregon Tax Relief Overview
Owing Oregon state taxes is different from owing the IRS. The Oregon Department of Revenue (DOR) has its own rules, deadlines, and collection tools, and federal tax relief strategies do not automatically apply to Oregon state tax debt. Oregon is also unique: it has no sales tax, no statute of limitations on collecting tax debt, and an independent Oregon Tax Court that is part of the judicial branch — not part of DOR.
Oregon offers several relief options: a payment plan (installment agreement) to pay over time; a Settlement Offer to settle for less than the full amount owed; penalty waiver/abatement for reasonable cause; an appeal to the Oregon Tax Court if you dispute the assessment; lien release or levy/garnishment resolution if collection action has started; and filing help if you have unfiled Oregon tax returns.
Critical warning: Oregon has no statute of limitations on collecting tax debt, and DOR can pursue collection indefinitely. If you run a business and owe withholding tax, officers and employees with financial authority can be held personally liable under ORS 316.207.
Oregon Tax Relief Options at a Glance
What Oregon Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the Oregon Department of Revenue Can Do to Collect
If you owe Oregon state taxes and do not address the balance, DOR has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more aggressive the collection may become.
Oregon Has NO Statute of Limitations on Tax Debt Collection
Unlike the IRS, which generally has a 10-year collection period, Oregon has no time limit for collecting state tax debt. DOR can pursue collection indefinitely, which makes it especially important to address Oregon tax debt promptly rather than waiting for it to expire. Under ORS 314.430, tax liens recorded in county records last 10 years but can be renewed through court order without losing priority.
Oregon Tax Payment Plans
If you cannot pay your Oregon state tax balance in full, a payment plan (installment agreement) may be an option. Oregon DOR offers plans that can extend up to 36 months for standard arrangements.
Key Conditions for Oregon Payment Plans
Source: Oregon DOR Payment Plan Information. Approval is at DOR's discretion. No guarantee of approval.
Which Oregon Tax Relief Option Fits Your Situation?
Oregon Settlement Offer Program
Oregon does not use the term "Offer in Compromise." Instead, Oregon DOR offers a program called a Settlement Offer. It is similar to the federal OIC in that it allows qualifying taxpayers to settle tax debt for less than the full amount, but it has important differences — and it is available to individuals only. Business entities are not eligible for the settlement offer process. An individual may include closed-business debt they personally owed, but open business debt cannot be included, and a business cannot apply on its own behalf.
Important Rules for Oregon Settlement Offers
- $0 offers are NOT accepted. The offer amount must be greater than $0.00.
- You must submit a payment equal to 5% of your offer amount with the application.
- All required Oregon tax returns must be filed for all tax years and all tax types.
- You cannot have an open appeal with DOR, be in active bankruptcy or litigation, or have an estate in open probate.
- Closed business debt only — open business debt cannot be included in a settlement offer, and business entities themselves cannot apply.
- If accepted, you must pay the settlement amount in full within 30 days or request a monthly payment plan.
Eligibility for a Settlement Offer
To qualify, you generally must meet one or more of these conditions: you are exclusively on a fixed income or public assistance; you have had a significant income reduction; you have insufficient income or assets to pay the debt in full; or your total assets are worth less than the amount owed.
How to Apply
Review the settlement offer application instructions on the Oregon DOR website, complete the settlement offer application, include payment equal to 5% of your offer amount, and submit by mail to: Oregon Department of Revenue, PO Box 14725, Salem, OR 97309-5018, or deliver to a DOR field office.
Settlement Offer contact: 503-871-8331 | Email: settlement.offer@dor.oregon.gov | Hours: Monday – Friday 8 a.m. to 5 p.m.
Source: Oregon DOR Settlement Offers. Approval is discretionary. No guarantee of acceptance.
Oregon Penalty Relief (Waiver / Abatement)
Penalty relief is different from a payment plan or settlement offer. A payment plan lets you pay over time. A settlement offer reduces the total debt. Penalty relief asks Oregon DOR to reduce or remove penalties when allowed under state rules.
Oregon allows penalty waivers under OAR 150-305-0068 (Discretionary Penalty Waivers) for reasonable cause.
Reasonable Cause Criteria (Accepted)
- Death or serious illness of the taxpayer or an immediate family member
- Destruction by fire, natural disaster, or casualty of home, place of business, or records needed to prepare returns
- Unavoidable and unforeseen absence from the state that began before the due date
- DOR employee provided erroneous written information (complete information was given; taxpayer reasonably relied on it)
- Reliance on incorrect advice from a knowledgeable professional (complete information was given; the taxpayer reasonably relied on it)
What Is NOT Accepted as Reasonable Cause
- Reliance on a professional to merely prepare a return on time
- Reliance on an employee to prepare a return on time
- Inability to pay (unless accompanied by another qualifying cause)
- Forgetting to file
- Financial hardship alone
Eligible Penalties for Waiver
- 5% delinquency penalty for late filing or late payment (ORS 314.400(1)) — a single 5% penalty covers both, not two separate 5% charges
- 20% additional failure-to-file (ORS 314.400(2)(a))
- 25% additional failure-to-file after Notice of Assessment (ORS 314.400(2)(b))
- 100% failure-to-file for 3 consecutive years (ORS 305.992)
- 5% CAT underpayment penalty (ORS 317A.161(2))
Ineligible Penalties
- 100% fraud penalty (ORS 305.265(13), 314.400(6))
- Civil and criminal penalties under cigarette/tobacco laws
- Abusive tax shelter penalties
- Working Family Household and Dependent Care Credit penalty (ORS 315.264)
One-Time Waiver
Oregon offers a one-time waiver for one tax period if you have not received relief in the same or a closely related tax program and either (a) did not know you were subject to tax, or (b) have a history of filing and paying on time. Closely related programs include the transit payroll tax, income tax withholding, and statewide transit tax.
Timing-Based Waivers
25% penalty: waived if return is filed within 30 days of Notice of Determination and Assessment. 100% 3-year penalty: 70% waived if filed before DOR notice; 50% if filed after notice; 25% if after Notice of Determination and Assessment (all with payment within 6 months).
Important Requirements
Businesses must be in tax compliance (up to date on all returns and deposits) to qualify. Because withholding taxes are held in trust, waiver standards are stricter for payroll penalties — no recent penalty in the 8 preceding quarters is required for the 5% penalty waiver. Interest is generally not waived (it is a charge for the use of money) and may be waived only if the taxpayer did not have use of the money or for good and sufficient cause under OAR 150-305-0066. Processing time: 3 to 6 months.
How to Request
Submit via Revenue Online, mail (PO Box 14725, Salem, OR 97309-5018), or fax (503-945-8738). You have 30 days from a Notice of Penalty Waiver Determination to request a conference if you disagree.
Source: Oregon DOR Penalty Waivers | OAR 150-305-0068. Approval is discretionary.
Penalty Waiver vs. Payment Plan vs. Settlement Offer
These are three separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. A settlement offer reduces the total debt (including penalties). Even if penalties are waived through a penalty waiver, the underlying tax and interest must still be paid.
Oregon Tax Court: Appeals and Deadlines
Oregon has a unique appeals system. Unlike many states where appeals are handled within the revenue department, Oregon has a separate Oregon Tax Court that is part of the Oregon Judicial Branch — independent from the Department of Revenue. This means your appeal is heard by a court, not by DOR itself.
90-Day Appeal Deadline to Magistrate Division
You generally have 90 days from the date of the Notice of Assessment to file an appeal with the Oregon Tax Court Magistrate Division (ORS 305.280(2)). Missing this deadline can severely limit your ability to challenge the assessment. Do not wait.
Other appeal deadlines: general appeal — 90 days after the act/omission becomes known, but not later than 1 year after occurrence (ORS 305.280(1)); paid tax appeal — within 2 years after tax (including penalties and interest) is paid in full (ORS 305.280(3)).
DOR Conference (Optional First Step)
Before going to Tax Court, you may request a conference with DOR within 30 days of a notice of deficiency or assessment. This is an opportunity to resolve the dispute without filing in court. However, do not let the 90-day Tax Court deadline expire while waiting for a conference.
Oregon Tax Court Structure
Oregon Tax Court contact: Mailing address: Oregon Tax Court, 1163 State Street, Salem, OR 97301. Physical address: Oregon Tax Court, 1241 State Street, Salem, OR 97301. Magistrate Division: 503-986-5650. Regular Division: 503-986-5645. Website: www.courts.oregon.gov/courts/tax
Source: Oregon Tax Court | ORS 305.280 | ORS 305.490 | ORS 305.501
Oregon Tax Liens
A tax lien is a public claim filed by the government against your property when tax debt is not paid. In Oregon, liens are issued after a Distraint Warrant is issued, and the balance remains unpaid. Oregon liens can attach to real property, personal property, and financial assets.
Liens Last 10 Years — But Oregon Has No Collection Statute of Limitations
A tax lien created by recording a warrant remains valid for 10 years from the date of filing under ORS 314.430. DOR may renew the lien through court order without losing priority. However, even if a lien is not renewed, the underlying debt does not expire — Oregon has no statute of limitations on collecting tax debt. DOR can continue pursuing collection through other means indefinitely.
How Oregon Tax Liens Work
- Recording: lien is recorded in the county records where the taxpayer owns real property. For business assets, a UCC lien may be recorded with the Oregon Secretary of State.
- Duration: 10 years from the date of filing under ORS 314.430. Renewable through a court order.
- Scope: attaches to all current and future assets acquired during the lien period. May limit the ability to get credit. Continues through bankruptcy.
- Full Release: pay debt in full. DOR sends the lien release to the county within 30 days of payment in full.
- Partial Release: removes the lien from specific property but leaves it on other property. Requires documentation.
- Settlement Offer: lien remains until the 3-year compliance period following full payment of the settlement amount is completed.
How to Avoid a Lien
Pay taxes in full and on time; set up an ACH payment plan that pays the debt in full within 36 months, which prevents automatic recording of a lien in county records (though DOR reserves the right to record if necessary); or request a Settlement Offer before collection escalates.
Source: Oregon DOR State Tax Liens | ORS 314.430
Oregon Bank Garnishment (Bank Levy)
A bank garnishment allows the Oregon DOR to freeze and take funds from your bank account to satisfy a tax debt. This can create immediate cash-flow problems, especially if the account is used for daily expenses or business operations.
Key Facts About Oregon Bank Garnishments
- Scope: attaches to funds held at the time the financial institution receives the garnishment.
- Full freeze: the financial institution must hold all funds belonging to the taxpayer at the time of receipt.
- Fees: The financial institution may charge an additional processing fee.
- Challenge period: You have 30 days to challenge other property garnishments.
- Exempt property: property protected by state or federal law from seizure or garnishment (e.g., Social Security, disability payments) may be exempt.
If your account has been garnished, you need to act quickly. A garnishment may be challenged or modified in certain situations, but the timeline is tight. No guarantee of release.
Source: Oregon DOR Garnishments
Oregon Wage Garnishment for Tax Debt
Wage garnishment means Oregon DOR can require your employer to withhold a percentage of your wages to apply to your tax balance. The garnishment continues until the balance is paid in full or released by DOR.
How Much Can Oregon Take?
Oregon DOR may require your employer to withhold up to 25% of your take-home wages. The garnishment continues each pay period until the total amount has been withheld and remitted.
SB 1595 Wage Protection Changes (Effective January 1, 2025)
Starting January 1, 2025, SB 1595 revised the calculations for non-tax debt (OAA — old-age assistance debt) to increase protected wages, which are adjusted periodically for inflation. This bill applies specifically to non-tax OAA debt and does not change how DOR calculates wage garnishment for state tax debt; it's noted here because it affects wage-protection rules more broadly in Oregon.
Wage Garnishment vs. Bank Garnishment
If you have received a notice about garnishment or an intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.
Source: Oregon DOR Garnishments
Oregon Unfiled Tax Returns
If you have not filed Oregon tax returns for one or more years, that can block most resolution options. Oregon DOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right income, deductions, and Oregon credits.
Why Filing Matters
Unfiled returns block payment plan eligibility. DOR may issue substitute returns with a higher tax than you actually owe. Penalty relief and settlement offers generally require all returns to be filed. Having all returns filed strengthens your position for any resolution.
Oregon Business Tax Debt: CAT, Withholding & Trust Fund Liability
Oregon business tax debt carries special risks that individual income tax debt does not. Two areas demand attention: the Corporate Activity Tax (CAT) and withholding tax trust fund liability.
Corporate Activity Tax (CAT)
The Corporate Activity Tax (CAT) is an annual privilege tax on commercial activity in Oregon. It is NOT a sales tax, and it is NOT an income tax. It was enacted in 2019 and effective January 1, 2020, under ORS Chapter 317A.
Important: if your business has Oregon commercial activity of $750,000 or more, you must register. Failure to register and file can result in penalties and collection action. The CAT penalty is eligible for waiver under the same reasonable cause standard as other Oregon tax penalties.
Trust Fund Liability: Personal Liability for Withholding Taxes (ORS 316.207)
Under ORS 316.207, every employer who deducts and retains Oregon income tax withholding holds those amounts in trust for the State of Oregon. Officers, members, and employees of a corporation, partnership, or other business entity can be held personally liable for unpaid withholding taxes if they had the power or authority to see that withholding taxes were paid.
Authority factors that can trigger personal liability: power or authority to see withholding taxes are paid when due; authority to prefer one creditor over another; authority to hire and dismiss employees; authority to set working conditions and schedules; authority to sign or co-sign checks; authority to compute and sign payroll tax reports; authority to make fiscal decisions for the business; authority to incur debt on behalf of the business.
Factors that do NOT protect you from liability: the failure to pay was not willful; you received no remuneration; you maintained full-time employment elsewhere; another individual was also held liable; corporate bylaws say otherwise; you had no signatory authority on the business bank account; you had no bookkeeping or recordkeeping duties; your duties were delegated to another person.
Multiple officers/employees may be held jointly and severally liable. DOR must issue notice of liability within 3 years from the assessment. You have 30 days to request a conference and 90 days to appeal to the Tax Court Magistrate Division.
This trust fund liability also applies to the Statewide Transit Tax (ORS 316.207) and other business taxes, including the Marijuana Tax, Vehicle Privilege Tax, State Lodging Tax, and E-911 Tax.
Source: Oregon DOR Personal Liability for Business Debt | ORS 316.207 | Oregon DOR Corporate Activity Tax
Oregon Tax Relief Tools & Calculators
Use our Oregon calculators to estimate penalties, interest, or garnishment risk. Then request a review if the numbers show the balance is growing or collection is already active.
Oregon Government Resources
These are the official Oregon sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.
- Oregon Department of Revenue (DOR) — Official tax agency portal
- Oregon Revenue Online — Online account portal for taxpayers
- Oregon DOR Payment Plan Information — Official payment plan guidance
- Oregon DOR Settlement Offers — Settlement offer application and rules
- Oregon DOR Penalty Waivers — Penalty waiver criteria and process
- Oregon DOR Tax Lien Information — Lien rules and release procedures
- Oregon DOR Garnishments — Wage and bank garnishment rules
- Oregon DOR Personal Liability for Business Debt — Responsible person liability rules
- Oregon DOR Corporate Activity Tax (CAT) — CAT registration, filing, and payment
- Oregon Tax Court — Independent judicial branch for tax appeals
- Oregon Taxpayer Bill of Rights — ORS 305.860 – 305.900
- Oregon State Legislature — Bills and Laws — Official statutes
Oregon Taxpayer Bill of Rights
Oregon taxpayers have specific rights under ORS 305.860 – 305.900. These include: confidentiality of tax information; a clear explanation of the amount owed; the right to meet with DOR to discuss determinations; the right to enter a payment plan if eligible; the right to request a penalty and interest waiver; and the right to appeal to the Oregon Tax Court.
Oregon Taxpayer Advocate: taxpayer.advocate@DOR.oregon.gov | 503-945-8700
Source: Oregon DOR Taxpayer Bill of Rights
Not Sure What to Do With Your Oregon Tax Situation?
Select the card that matches your situation to jump to the relevant section.
Frequently Asked Questions About Oregon Tax Relief
Does Oregon have a sales tax?
No. Oregon does not have a state or local sales tax and is one of five states with no sales tax. Oregon's revenue comes primarily from personal income tax, property tax, and the Corporate Activity Tax (CAT). Any tax relief page that mentions Oregon sales tax is factually incorrect.
What is Oregon's CAT?
CAT stands for Corporate Activity Tax — an annual privilege tax on commercial activity enacted in 2019 and effective January 1, 2020, under ORS Chapter 317A. It is NOT a sales tax and NOT an income tax. The rate is $250 plus 0.57% of taxable Oregon commercial activity over $1 million. Businesses with $750,000 or more in Oregon commercial activity must register; those with more than $1 million must file and pay. Estimated payments are required for annual liability of $5,000 or more.
Can I get a payment plan for Oregon state taxes?
Yes. Oregon DOR offers payment plans (installment agreements) that let you pay your balance over time. Standard plans can extend up to 36 months. You can set up a plan online through Revenue Online or by phone at 503-945-8200. ACH payment plans that pay the debt in full within 36 months prevent automatic recording of a lien in county records. All required tax returns must be filed before a plan can be approved. Interest continues to accrue on the unpaid balance during the plan, and state and federal refunds may still be offset during an active plan.
Does Oregon have an Offer in Compromise program?
Oregon does not call it an Offer in Compromise. Oregon DOR offers a Settlement Offer program instead. It is similar to the federal OIC but with important differences: $0 offers are NOT accepted (must be greater than $0), you must submit a 5% deposit with your application, and all required Oregon tax returns must be filed for all tax years and tax types. The program is available to individuals only — business entities cannot apply — and only closed-business debt the individual personally owed can be included; open business debt cannot. Contact the Settlement Offer team at 503-871-8331 or settlement.offer@dor.oregon.gov.
Is there a statute of limitations on Oregon tax debt?
No. Oregon has NO statute of limitations on collecting state tax debt. DOR can pursue the collection of state tax debt indefinitely. Unlike the IRS, which generally has a 10-year collection statute, Oregon DOR is not time-barred from collecting. However, tax liens created by recording a warrant remain valid for ten years from the date of filing under ORS 314.430 and can be renewed through court order without losing priority.
Does an Oregon payment plan stop penalties and interest?
No. A payment plan lets you pay over time, but interest continues to accrue on the unpaid balance during the plan. Penalties already assessed remain unless separately waived through Oregon's penalty waiver process. The plan does not erase the underlying tax debt, and if you default, collection action may resume immediately.
Can Oregon take my state or federal refund while I am on a payment plan?
Yes. Oregon may offset both state and federal tax refunds against your Oregon tax debt, even when you are on an approved payment plan. If your account is in collection status, DOR will apply any refunds to the outstanding balance.
Can I appeal an Oregon tax assessment?
Yes. Oregon taxpayers may appeal to the Oregon Tax Court, an independent judicial branch separate from the Department of Revenue. Most cases start in the Magistrate Division ($50 filing fee, 90-day deadline from Notice of Assessment under ORS 305.280(2)). If you disagree with the Magistrate's decision, you can appeal to the Regular Division within 60 days for a $281 filing fee. From the Regular Division, you can appeal to the Oregon Supreme Court within 30 days. You may also request a conference with DOR within 30 days of a notice of deficiency or assessment before filing in Tax Court.
Can Oregon file a tax lien?
Yes. Oregon DOR can record a tax lien in county records where you own real property, or file a UCC lien with the Oregon Secretary of State for business assets. Tax liens are issued after a Distraint Warrant is issued, and the balance remains unpaid. Oregon tax liens last for 10 years from the date of filing under ORS 314.430 and can be renewed through court order. Because Oregon has no statute of limitations on tax debt collection, the debt does not expire even if the lien is not renewed, but a recorded lien only secures property for 10 years unless renewed.
Can Oregon levy a bank account?
Yes. Oregon DOR can issue a bank garnishment to financial institutions to hold all funds belonging to the taxpayer at the time of receipt. The financial institution may charge an additional processing fee. You have 30 days to challenge other property garnishments. Certain property is protected by state or federal law from seizure or garnishment, such as Social Security and disability payments.
Can Oregon garnish wages for state taxes?
Yes. Oregon DOR may garnish wages to collect state tax debt, and up to 25% of take-home wages may be withheld. The garnishment continues until the balance is paid in full or released by DOR. Starting January 1, 2025, SB 1595 revised calculations for non-tax (OAA) debt to increase protected wages, adjusted periodically for inflation. You have 120 days to challenge a wage garnishment.
What if I have unfiled Oregon tax returns?
Unfiled returns can block most resolution options. Oregon DOR may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance — but get them prepared correctly with the right income, deductions, and Oregon credits rather than rushing them. All returns must be filed before you can get a payment plan, penalty waiver, or settlement offer.
Can Oregon waive penalties?
Yes. Oregon allows penalty waivers (abatement) under OAR 150-305-0068 for reasonable cause, including death or serious illness of the taxpayer or immediate family member, destruction by fire or natural disaster, unavoidable and unforeseen absence from the state, erroneous written information from a DOR employee, or reliance on incorrect advice from a knowledgeable professional. A one-time waiver is also available for one tax period if you have a history of filing and paying on time or did not know you were subject to tax. Interest is generally not waived unless you did not have use of the money or for good and sufficient cause under OAR 150-305-0066.
What if my Oregon tax debt is from payroll withholding?
Oregon treats withholding tax as a trust fund tax under ORS 316.207. Every employer who deducts and retains withholding holds those amounts in trust for the State of Oregon, and officers, members, and employees with financial authority can be held personally liable for unpaid withholding taxes. Factors that establish authority include the power to ensure withholding taxes are paid, the authority to prefer one creditor over another, the authority to hire and dismiss employees, the authority to sign checks, the authority to make fiscal decisions, and the authority to incur debt. Multiple officers may be held jointly and severally liable, and DOR must issue notice of liability within 3 years from assessment.
Can I submit a $0 Settlement Offer to Oregon DOR?
No. Oregon DOR explicitly does not accept $0 settlement offers — the offer amount must be greater than $0.00, and you must also submit a payment equal to 5% of your offer amount with the application. If you truly have no ability to pay, you may want to explore other options such as a payment plan, temporary uncollectible status, or suspended collections instead.
Is the Oregon Tax Court part of DOR?
No. The Oregon Tax Court is an independent judicial branch of the Oregon state government, not part of the Department of Revenue. The Tax Court is a separate court system with its own judges (magistrates) that hears tax disputes independently, and it has exclusive jurisdiction to hear appeals under state tax laws and local tax laws measured by net income.
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Sources Used
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
- Oregon Department of Revenue — Official Portal: www.oregon.gov/dor ↗
- Oregon Department of Revenue — Payment Plans: www.oregon.gov/dor/programs/Collections/Pages/payment-plan.aspx ↗
- Oregon Department of Revenue — Settlement Offers: www.oregon.gov/dor/programs/Collections/Pages/Settlement-offers.aspx ↗
- Oregon Department of Revenue — Penalty Waivers: www.oregon.gov/dor/programs/Collections/Pages/Penalty-waivers.aspx ↗
- Oregon Department of Revenue — Tax Liens: www.oregon.gov/dor/programs/Collections/Pages/state-tax-lien.aspx ↗
- Oregon Department of Revenue — Garnishments: www.oregon.gov/dor/programs/Collections/Pages/Garnishments.aspx ↗
- Oregon Department of Revenue — Personal Liability for Business Debt: www.oregon.gov/dor/programs/collections/pages/individuals-found-personally-liable... ↗
- Oregon Department of Revenue — Corporate Activity Tax (CAT): www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx ↗
- Oregon Department of Revenue — Taxpayer Bill of Rights: www.oregon.gov/dor/Pages/taxpayer-bill-of-rights.aspx ↗
- Oregon Tax Court — Official Website: www.courts.oregon.gov/courts/tax ↗
- Oregon State Legislature — ORS 305.280 (Appeals): oregon.public.law/statutes/ors_305.280 ↗
- Oregon Public Law — ORS 314.430 (Liens): oregon.public.law/statutes/ors_314.430 ↗
- Oregon Public Law — ORS 316.207 (Trust Fund Liability): oregon.public.law/statutes/ors_316.207 ↗
- Oregon Public Law — ORS Chapter 317A (CAT): oregon.public.law/statutes/ors_317A ↗
- Oregon Public Law — OAR 150-305-0068 (Penalty Waivers): oregon.public.law/rules/oar_150-305-0068 ↗
- Oregon Revenue Online — Online Portal: revenueonline.dor.oregon.gov/tap ↗
Disclaimer: This page provides general information about Oregon state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Oregon Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, settlement offers, penalty relief, and other resolutions is discretionary.