Oregon Statutes 323.420 – Venue; department certificate as evidence
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(1) The violation of any provision of ORS § 323.005 to 323.482 or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.
Terms Used In Oregon Statutes 323.420
- 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.
- Venue: The geographical location in which a case is tried.
(2) The certificate of the department to the effect that a tax has not been prepaid or paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS § 323.005 to 323.482, shall be prima facie evidence that the tax has not been prepaid or paid, that the return has not been filed or that the information has not been supplied. [1965 c.525 § 85; 2003 c.804 § 26]
(Enforcement)