ORS 305.290: Extension of time for making assessment due to bankruptcy.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html