ORS 314.737: Time limit for claim for refund or credit.

Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:

      (1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or

      (2) Two years following the date of the federal notice of final partnership adjustment.