2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 310
310.706 Applicability of ORS chapters 305 and 314; no interest on payments; claims must be filed in three years.
(1) Unless the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and procedures relating thereto, shall apply to ORS 310.630 to 310.706.
(2) No interest shall be allowed on elderly rental assistance payments to be made by the Department of Revenue under ORS 310.635.
(3) No elderly rental assistance payment shall be made under ORS 310.635 to a taxpayer who fails to file a claim under ORS 310.657 within three years after the due date of the claim. [1973 c.752 9; 1977 c.841 9; 1977 c.870 62; 1981 c.624 9; 1995 c.650 113; 1997 c.170 9,10]
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