Department of Revenue
Chapter 150
Division 314
INCOME TAXATION GENERALLY
GENERAL PROVISIONS
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.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: 314.410
History:
Renumbered from 150-314.410(7), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-314.410(6), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08
12-31-77
11-71