Once the provisions of ORS 314.410(6) have been exercised, the Department and the taxpayer may, by written agreement, extend beyond the original agreed period the period for mailing a notice of deficiency or assessing a deficiency, provided the subsequent agreement is made before the original agreement expires.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

314.410

History

Renumbered from 150-314.410(7), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-314.410(6), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08
12-31-77
11-71