Oregon § 305.157 Extending statutory periods of limitation

Oregon Statutes

§ 305.157 — Extending statutory periods of limitation

Oregon § 305.157

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.157 (Extending statutory periods of limitation) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.157 (2026).

Text

(1)The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired.

(2)The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360.

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(1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired.
(2) The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360.