Oregon Statutes 305.267 – Extension of time to issue notice of deficiency or assessment
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(1) As a part of its application for an order for the enforcement of a subpoena under ORS § 305.190 or for an answer to interrogatories under ORS § 305.195, the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS § 305.265.
Terms Used In Oregon Statutes 305.267
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
- Subpoena: A command to a witness to appear and give testimony.
(2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after:
(a) Delivery to the department of the documents and information ordered produced under the subpoena; or
(b) Delivery to the department of the answers ordered to be made to the department’s interrogatories. [1985 c.266 § 2]