{"data":{"id":"us-or/ors-319.810","jurisdiction":"us-or","citation":"ORS 319.810","heading":"Time limitation on service of notice of additional tax.","body":"Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors319.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"4f923c34cedb40655bcc37a49fba1a20a86e09748fe291d936cc841a85a4cea1","source_id":"us-or","stale":false,"prev":"us-or/ors-319.801","next":"us-or/ors-319.820"},"notice":"GroundRules: Original legal text. Not legal advice."}