ORS § 731.836

Current through 2024 Regular Session legislation effective April 4, 2024
Section 731.836 - Limitation on enforcement of insurer's tax obligations

The Director of the Department of Consumer and Business Services shall commence an action for the recovery of taxes payable under ORS 731.820, 731.824, 731.828 and 731.859 not later than the later of the following:

(1) Five years after the date such taxes were payable to the director under such sections; or
(2) Three years after the date on which the report of examination by the domiciliary state of the insurer, disclosing that such taxes were owing by the insurer under such sections, was filed with the director.

ORS 731.836

1967 c.359 §139; 1969 c.158 §4; 1989 c.700 §8