If a taxpayer and the Commissioner of Internal Revenue, or the taxing authority of another state, enter into an agreement, or renewal thereof, extending the period of time for giving notices of deficiencies and assessing deficiencies of income tax, the Department may give notice of a deficiency within the limits set forth in subsections (1) to (7) of ORS 314.410 or within six months from the expiration date of the agreement, whichever period expires the later.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

314.410

History

Renumbered from 150-314.410(9), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-314.410(8), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08
REV 9-1999, f. 12-30-99, cert. ef. 12-31-99
12-31-77
11-71
Repealed by REV 9-1999, f. 12-30-99, cert. ef. 12-31-99
RD 7-1993, f. 12-30-93, cert. ef. 12-31-93
RD 15-1987, f. 12-10-87, cert. ef. 12-31-87