(2) The extension under this section shall be for a period not in excess of 14 years from the date prescribed by ORS 118.100 for payment of the tax.
(3) Under rules prescribed by the department, the department may extend the time for the payment of any deficiency of a tax imposed by ORS 118.005 to 118.540 for a reasonable period not to exceed four years from the date otherwise fixed for the payment of the deficiency. [1977 c.666 §13d; 1997 c.99 §10; 2011 c.526 §10]
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Section 118.005 - Definitions for ORS 118.005 to 118.540.
Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.
Section 118.016 - Oregon special marital property election; rules; form.
Section 118.120 - Qualified family-owned business interests; additional tax.
Section 118.140 - Credit based upon value of natural resource property; rules.
Section 118.160 - When tax return is required; lists of property transfers and other data.
Section 118.165 - Notice of deficiency.
Section 118.225 - Extension of time for payment.
Section 118.227 - Time period for refund.
Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes.
Section 118.250 - To whom tax payable; issuing receipts.
Section 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period.
Section 118.525 - Disclosure of return information.