Department of Revenue
Chapter 150
Division 314
INCOME TAXATION GENERALLY
GENERAL PROVISIONS
150-314-0252
Effect of Federal Extension of Period for Assessment
If a taxpayer and the Commissioner of Internal Revenue enter into an agreement, or renewal thereof, extending the period of time for giving notices of deficiencies and assessing deficiencies of federal income tax for tax years beginning on or after January 1, 1969, the period within which a refund claim may be filed or a refund allowed if no claim is filed shall be within the limits set forth in subsections (1) to (5) of ORS 314.415 or within six months from the expiration date of the federal agreement, whichever period expires the later.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.415
History:
Renumbered from 150-314.415(6), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-314.415(5), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06
12-31-77
11-71