Oregon Statutes 314.737 – Time limit for claim for refund or credit
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Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:
Terms Used In Oregon Statutes 314.737
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(1) The expiration of the last date for filing a claim for refund pursuant to ORS § 314.415; or
(2) Two years following the date of the federal notice of final partnership adjustment. [2019 c.132 § 5]
[1989 c.625 § 45; renumbered 314.765 in 2019]