Limitation on credit for or refund of overpayment and on assessment of additional tax.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Motor Vehicle and Aircraft Fuel Taxes
  5. Limitation on credit for or refund of overpayment and on assessment of additional tax.

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(2) Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under ORS 319.010 to 319.430 shall be served on dealers within three years from the date upon which such additional taxes become due. [1955 c.730 §14; 1987 c.610 §15]


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