Oregon Revised Statutes Chapter 314 § 314.737 — Time
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.737·Enacted ·Last updated March 01, 2026
Statute Text
Time
limit for claim for refund or credit.
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]
Plain English Explanation
This Oregon statute addresses Time
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.737
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Time
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 314.737. Use this format in legal documents and court filings.
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