GroundRules
ORS 305.290: Extension of time for making assessment due to bankruptcy.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 305 — Administration of Revenue and Tax Laws; Appeals
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON