Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0252 - Effect of Federal Extension of Period for Assessment

Or. Admin. Code § 150-314-0252

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Current through Register Vol. 63, No. 10, October 1, 2024
Section 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.

Or. Admin. Code § 150-314-0252

11-71; 12-31-77; Renumbered from 150-314.415(5), REV 4-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-314.415(6), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.415