1. (1) Date of assessment if taxpayer does not file a timely appeal with the department. If a taxpayer pays a deficiency in full before the department issues a notice of assessment and does not send a timely written objection or request for a conference, the deficiency is considered assessed on the date the deficiency is paid or 30 days from the date of the notice, whichever is later. A taxpayer has 90 days from the date of assessment in which to appeal to the Magistrate Division of the Oregon Tax Court. If a taxpayer does not appeal to the Magistrate Division of the Oregon Tax Court within the 90-day period, the assessment is final, unless the taxpayer appeals under ORS 305.280(3) following payment of the tax.

2. (2) Date of assessment if taxpayer files a timely appeal with the department. If a taxpayer files a timely request for a conference or written objections, the deficiency is not considered assessed until the department sends a written determination of the issues to the taxpayer. Also, if a timely conference request or written objections accompany or follow the payment of a deficiency, the department will not assess the deficiency until it sends a written determination of the issues to the taxpayer. Payment of the deficiency is a credit to the taxpayer's account. If the balance is zero, the written determination of the issues is considered the notice of assessment.

   [Publications: Publications referenced are available from the agency.]

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 305.265

History

Renumbered from 150-305.265(14), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
Renumbered from 150.305.265(14)-(A), REV 2-2013, f. & cert. ef. 3-28-13
Renumbered from 150.305.265(14)-(A), REV 9-2012, f. 12-18-12, cert. ef. 1-1-13
;REV 5-2000, f. & cert. ef. 8-3-00;
RD 5-1997, f. 12-12-97, cert. ef. 12-31-97
RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97
Renumbered from 150-305.265(14), RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
RD 11-1988, f. 12-19-88, cert. ef. 12-31-88
RD 10-1986, f. & cert. ef. 12-31-86
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85
12-31-84, Renumbered from 150-305.265(13)
12-31-79
12-31-77