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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.737 - Time limit for claim for refund or credit.
Universal Citation: OR Rev Stat § 314.737 (2021)
Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:
(1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or
(2) Two years following the date of the federal notice of final partnership adjustment. [2019 c.132 §5]
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