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Code · Oregon · ORS Chapter 305

305.290 Extension of time for making assessment due to bankruptcy

52 words·~1 min read·/or/ors-chapter-305/305-290

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305.290 Extension of time for making assessment due to bankruptcy. If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]
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