{"data":{"id":"us-or/ors-314.737","jurisdiction":"us-or","citation":"ORS 314.737","heading":"Time limit for claim for refund or credit.","body":"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:\n      (1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or\n      (2) Two years following the date of the federal notice of final partnership adjustment.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2dd0eb221f044d60d41372fbf3bbc25a96642cf91a222b4a27cec38589803a72","source_id":"us-or","stale":false,"prev":"us-or/ors-314.736","next":"us-or/ors-314.738"},"notice":"GroundRules: Original legal text. Not legal advice."}