Time limit for claim for refund or credit.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Taxes Imposed Upon or Measured by Net Income
  5. Time limit for claim for refund or credit.

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(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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