{"data":{"id":"us-or/ors-305.290","jurisdiction":"us-or","citation":"ORS 305.290","heading":"Extension of time for making assessment due to bankruptcy.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"33a7c89ca48419d1970302a3c4f4155ec18fa780662369d3c86c98dfd0f5bb22","source_id":"us-or","stale":false,"prev":"us-or/ors-305.288","next":"us-or/ors-305.295"},"notice":"GroundRules: Original legal text. Not legal advice."}