Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 314 - TAXES IMPOSED UPON OR MEASURED BY NET INCOMETAXATION OF PARTNERSHIPS AND S CORPORATIONS
CENTRALIZED PARTNERSHIP AUDIT REGIME
Section 314.737 - Time limit for claim for refund or credit

ORS § 314.737

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 314.737 - Time limit for claim for refund or credit

Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:

(1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or
(2) Two years following the date of the federal notice of final partnership adjustment.

ORS 314.737

2019 c. 132, § 5