If a taxpayer wishes to appeal denial of a request for cancellation of assessment or refund, the appeal shall be made within 90 days of notice of denial.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 305.295

History

Renumbered from 150-305.295(6), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
RD 13-1987, f. 12-18-87, cert. ef. 12-31-87