Oregon Statutes 305.290 – Extension of time for making assessment due to bankruptcy
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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]
Terms Used In Oregon Statutes 305.290
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100