Oregon Revised Statutes Chapter 305 § 305.267 — Extension of time to issue notice of deficiency or assessment
Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.267·Enacted ·Last updated March 01, 2026
Statute Text
Extension of time to issue notice of deficiency or assessment.
(1) As a part of its application
for an order for the enforcement of a subpoena under ORS 305.190 or for an
answer to interrogatories under ORS 305.195, the Department of Revenue may
request the Oregon Tax Court for an order extending the time within which the
department may issue a notice of deficiency or assessment under ORS 305.265.
(2) The tax court
or the Supreme Court upon appeal, shall extend the time for a period ending 90
days after:
(a) Delivery to
the department of the documents and information ordered produced under the
subpoena; or
(b) Delivery to
the department of the answers ordered to be made to the departments
interrogatories. [1985 c.266 §2]
Plain English Explanation
This Oregon statute addresses Extension of time to issue notice of deficiency or assessment. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.267
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Extension of time to issue notice of deficiency or assessment. Read the full statute text above for details.
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The formal citation is Oregon Code § 305.267. Use this format in legal documents and court filings.
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