Oregon § 319.375 Limitation on credit for or refund of overpayment and on assessment of additional tax

Oregon Statutes

§ 319.375 — Limitation on credit for or refund of overpayment and on assessment of additional tax

Oregon § 319.375

Vol.8

Title 29Revenue and Taxation

Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.375 (Limitation on credit for or refund of overpayment and on assessment of additional tax) 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. § 319.375 (2026).

Text

(1)Except as otherwise provided in ORS 319.010 to 319.420, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be so taken or filed within three years after the date on which the overpayment was made to the state.

(2)Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under ORS 319.010 to 319.420 shall be served on dealers within three years from the date upon which such additional taxes become due.

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(1) Except as otherwise provided in ORS 319.010 to 319.420, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be so taken or filed within three years after the date on which the overpayment was made to the state.
(2) Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under ORS 319.010 to 319.420 shall be served on dealers within three years from the date upon which such additional taxes become due.