Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0279 - Statute of Limitation on Tax Collection
Universal Citation: OR Admin Rules 150-314-0279
Current through Register Vol. 63, No. 9, September 1, 2024
No statute of limitation runs on a tax self-assessed or additionally assessed by the Department in the time allowed by ORS 314.410 and collectible by warrant. However, the statute of 10 years limitation on judgment liens begins to run on a tax lien as soon as the tax warrant is filed pursuant to ORS 314.430. Such lien may be renewed by court order without loss of priority.
Stat. Auth.: ORS 305.100
Stats. Implemented:
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