Section 305.810 - Verification of return, statement or document filed under tax laws.

OR Rev Stat § 305.810 (2019) (N/A)
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(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]