Oregon Statutes 314.075 – Evading requirements of law prohibited
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No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:
Terms Used In Oregon Statutes 314.075
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(2) Make, render, sign or verify any false or fraudulent return or statement; or
(3) Supply any false or fraudulent information. [1957 c.632 § 3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]