Or. Admin. R. 150-314-0228 - Extension of Period for Assessment

Once the provisions of ORS 314.410(6) have been exercised, the Department and the taxpayer may, by written agreement, extend beyond the original agreed period the period for mailing a notice of deficiency or assessing a deficiency, provided the subsequent agreement is made before the original agreement expires.

Notes

Or. Admin. R. 150-314-0228

11-71; 12-31-77; Renumbered from 150-314.410(6), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08; Renumbered from 150-314.410(7), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: 314.410