Oregon Revised Statutes Chapter 731 § 731.836 — Limitation on enforcement of insurers tax obligations
Oregon Revised Statutes Chapter 731 ·
Oregon Code § 731.836·Enacted ·Last updated March 01, 2026
Statute Text
Limitation on enforcement of insurers tax obligations.
The Director of the Department of
Consumer and Business Services shall commence an action for the recovery of
taxes payable under ORS 731.820, 731.824, 731.828 and 731.859 not later than
the later of the following:
(1) Five years
after the date such taxes were payable to the director under such sections; or
(2) Three years
after the date on which the report of examination by the domiciliary state of
the insurer, disclosing that such taxes were owing by the insurer under such
sections, was filed with the director. [1967 c.359 §139; 1969 c.158 §4; 1989
c.700 §8]
Plain English Explanation
This Oregon statute addresses Limitation on enforcement of insurers tax obligations. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 731.836
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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