ORS
308.535¹
Extension of time for making reports or statements
- • proceeding in case of failure or refusal to furnish statement or information
The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). If a company fails to make any statement or furnish any information required by ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption), the department shall inform itself as best it may as to the matters necessary to be known in order to discharge its duties with respect to the property of the company. [Amended by 1997 c.154 §36]
1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors308.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 308, https://www.oregonlegislature.gov/bills_laws/ors/308ano.htm (2007) (last accessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information