{"data":{"id":"us-or/ors-323.607","jurisdiction":"us-or","citation":"ORS 323.607","heading":"Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.","body":"If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 at any time within five years after the date the return was due or filed, whichever is later.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"11dd429bfdd076f5ea6ef2e6957bf3d2f74e51ac6737b8465a14bbdb1ef28c4f","source_id":"us-or","stale":false,"prev":"us-or/ors-323.605","next":"us-or/ors-323.610"},"notice":"GroundRules: Original legal text. Not legal advice."}