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.
Stat. Auth.: ORS 305.100
Stats. Implemented: 314.410
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