Oregon § 731.836 Limitation on enforcement of insurer’s tax obligations

Oregon Statutes

§ 731.836 — Limitation on enforcement of insurer’s tax obligations

Oregon § 731.836

Vol.18

Title 56Insurance

Ch. 731Administration and General Provisions

This text of Oregon § 731.836 (Limitation on enforcement of insurer’s tax obligations) 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. § 731.836 (2026).

Text

The Director of the Department of Consumer and Business Services shall commence an action for the recovery of taxes payable under ORS 731.820, 731.824, 731.828 and 731.859 not later than the later of the following:

(1)Five years after the date such taxes were payable to the director under such sections; or

(2)Three years after the date on which the report of examination by the domiciliary state of the insurer, disclosing that such taxes were owing by the insurer under such sections, was filed with the director.

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The Director of the Department of Consumer and Business Services shall commence an action for the recovery of taxes payable under ORS 731.820, 731.824, 731.828 and 731.859 not later than the later of the following:
(1) Five years after the date such taxes were payable to the director under such sections; or
(2) Three years after the date on which the report of examination by the domiciliary state of the insurer, disclosing that such taxes were owing by the insurer under such sections, was filed with the director.