305.610 Reciprocal recognition of tax liability; actions in other states for Oregon taxes
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/or/ors-chapter-305/intergovernmental-tax-relations/305-610·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
305.610 Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
(1)The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes sought to be collected by such action shall be conclusive proof of that authority.
(2)The Attorney General of Oregon, and collection agencies when employed as provided by ORS 825.508, are empowered to bring action in the courts of other states to collect taxes legally due the State of Oregon.
(3)As used in this section, “taxes” includes:
(a)Tax assessments lawfully made whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.
(b)Penalties lawfully imposed pursuant to a taxing statute.
(c)Interest charges lawfully added to the tax liability which constitutes the subject of the action.
(4)The Oregon Tax Court shall not have jurisdiction over actions brought pursuant to this section. [Formerly 306.250; subsection
(4)enacted as 1961 c.533 §54; 1967 c.178 §4]