Oregon Statutes
§ 314.737 — Time limit for claim for refund or credit
Oregon § 314.737
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.737 (Time limit for claim for refund or credit) 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. § 314.737 (2026).
Text
Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of:
(1)The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or
(2)Two years following the date of the federal notice of final partnership adjustment.
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Related
§ 314.415
Oregon § 314.415
Legislative History
2019 c.132 §5
Nearby Sections
15
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Bluebook (online)
Oregon § 314.737, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.737.