Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0228 - Extension of Period for Assessment

Or. Admin. Code § 150-314-0228

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Current through Register Vol. 63, No. 10, October 1, 2024
Section 150-314-0228 - Extension of Period for Assessment

Once the provisions of ORS 314.410(6) have been exercised, the Department and the taxpayer may, by written agreement, extend beyond the original agreed period the period for mailing a notice of deficiency or assessing a deficiency, provided the subsequent agreement is made before the original agreement expires.

Or. Admin. Code § 150-314-0228

11-71; 12-31-77; Renumbered from 150-314.410(6), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08; Renumbered from 150-314.410(7), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: 314.410