ORS 319.810: Time limitation on service of notice of additional tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed. [Amended by 1959 c.188 §31]
Administrative rules citing this section
- OAR 735-176-0100: Definitions — implements
- OAR 735-176-0110: Use Fuel Record Keeping Requirements — implements
This rule cites
No citations extracted.
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html