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7.02.280 Deficiencies and Refunds.

(Amended by Ordinance No. 187339, effective October 16, 2015.)

A.  Deficiencies may be assessed and refunds granted any time within the period provided under ORS 314.410, ORS 314.415, and ORS 317.950.  The Division may by agreement with the taxfiler extend such time periods to the same extent as provided by statute.

B.  Consistent with ORS 314.410 (4), in cases where no tax return has been filed, there is no time limit for a notice of deficiency and/or the assessment of taxes, penalty, and interest due.

C.  Notwithstanding Subsections A. and B., the Division is not required to accept any tax return from a taxfiler if:

1.  The Division obtains a money judgment against the taxfiler for failure to pay an unpaid account balance due; and

2.  The Division or its designee lawfully served the taxfiler with the lawsuit pursuant to the Oregon Rules of Civil Procedure; and

3.  The tax return is for a taxable year that is the subject of the money judgment; and

4.  The Division gave written notice stating that the taxfiler had an outstanding balance due at least 30 days before the Division (or its designee) filed a lawsuit for those particular tax years.