Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.290 - Extension of time for making assessment due to bankruptcy.

If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]

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Last modified: August 7, 2008