Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0228 - Extension of Period for Assessment
Universal Citation: OR Admin Rules 150-314-0228
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: 314.410
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