CARMICHAEL COLUMBIA OIL, INC. v. DEPT. OF REV., 13 OTR 97 (1994)

CARMICHAEL COLUMBIA OIL, INC., an Oregon corporation, and Don Bretthauer Oil Company, an Oregon corporation v. DEPARTMENT OF REVENUE TC 3538In the Oregon Tax Court. May 18, 1994. Oregon Tax Court — Jurisdiction 1. The requirement that taxpayers exhaust their administrative remedies is mandatory and failure to comply in good faith can result in dismissal […]

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