Or. Admin. R. 150-305-0306 - Circumstances Not in Violation of Oregon Tax Laws

150-305-0306
Circumstances Not in Violation of Oregon Tax Laws

(1) For purposes of ORS 305.385(6), a taxpayer complying with an acceptable payment arrangement for satisfaction of an unpaid tax obligation is not in violation of the tax laws as they relate to that unpaid tax. Any taxpayer complying with an acceptable payment arrangement may sign the certificate of compliance in good faith if no other Oregon tax laws have been violated. A provisional certificate of good standing, provided by ORS 305.385(5), is not necessary.

(2) A taxpayer is not in violation of the tax laws as they relate to an unpaid tax, if that unpaid tax is under appeal as provided under ORS Chapter 305.