Oregon Statutes 314.845 – Certificate of department as evidence
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The certificate of the Department of Revenue to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under any law imposing a tax upon or measured by net income, shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [1957 c.632 § 36 (enacted in lieu of 316.750 and 317.545)]
Terms Used In Oregon Statutes 314.845
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.