Or. Admin. Code § 150-305-0216

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-305-0216 - Appeal from a Notice of Deficiency: Periods of Limitation

(1) Date of assessment if taxpayer does not file a timely appeal with the department. If a taxpayer pays a deficiency in full before the department issues a notice of assessment and does not send a timely written objection or request for a conference, the deficiency is considered assessed on the date the deficiency is paid or 30 days from the date of the notice, whichever is later. A taxpayer has 90 days from the date of assessment in which to appeal to the Magistrate Division of the Oregon Tax Court. If a taxpayer does not appeal to the Magistrate Division of the Oregon Tax Court within the 90-day period, the assessment is final, unless the taxpayer appeals under ORS 305.280(3) following payment of the tax.

(2) Date of assessment if taxpayer files a timely appeal with the department. If a taxpayer files a timely request for a conference or written objections, the deficiency is not considered assessed until the department sends a written determination of the issues to the taxpayer. Also, if a timely conference request or written objections accompany or follow the payment of a deficiency, the department will not assess the deficiency until it sends a written determination of the issues to the taxpayer. Payment of the deficiency is a credit to the taxpayer's account. If the balance is zero, the written determination of the issues is considered the notice of assessment.

12-31-77; 12-31-79; 12-31-84, Renumbered from 150-305.265(13); RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 10-1986, f. & cert. ef. 12-31-86; RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90, Renumbered from 150-305.265(14); RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 5-2000, f. & cert. ef. 8-3-00; Renumbered from 150.305.265(14)-(A) by REV 9-2012, f. 12-18-12, cert. ef. 1-1-13; Renumbered from 150.305.265(14)-(A) by REV 2-2013, f. & cert. ef. 3-28-13; Renumbered from 150-305.265(14), REV 46-2016, f. 8-13-16, cert. ef. 9/1/2016

Publications: Publications referenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.265