The Director of the Department of Consumer and Business Services shall commence an action for the recovery of taxes payable under ORS 731.820, 731.824, 731.828 and 731.859 not later than the later of the following:
(1) Five years after the date such taxes were payable to the director under such sections; or
(2) Three years after the date on which the report of examination by the domiciliary state of the insurer, disclosing that such taxes were owing by the insurer under such sections, was filed with the director. [1967 c.359 §139; 1969 c.158 §4; 1989 c.700 §8]
Section: Previous 731.812 731.816 731.820 731.822 731.824 731.828 731.832 731.836 731.840 731.841 731.842 731.844 731.854 731.858 731.859 NextLast modified: August 7, 2008