OAR 150-305-0276: Appeal Time Frame

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

If a taxpayer wishes to appeal denial of a request for cancellation of assessment or refund, the appeal shall be made within 90 days of notice of denial.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 305.295

History: Renumbered from 150-305.295(6), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16 RD 13-1987, f. 12-18-87, cert. ef. 12-31-87

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Official source: https://secure.sos.state.or.us/oard/