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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.810 - Verification of return, statement or document filed under tax laws.
Universal Citation:
OR Rev Stat § 305.810 (2025)
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Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall:
(1) Contain or be verified by a written declaration that it is made under penalties for false swearing; or
(2) Be verified, by such other means as the department may prescribe by rule, that it is made under penalties for false swearing. [Formerly 306.410; 1997 c.84 §2]
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