Rule 44 [Reserved for Expansion]

This rule is currently marked as "reserved," which means it doesn't contain any actual content right now. The court has set aside this rule number for future use, but no rule has been written for it yet.

If you're looking for guidance on a specific issue in tax court, this isn't the place to find it. Check other rules in the Oregon Tax Court Rules for the topic you need, or contact the court directly if you're not sure where to look.