ORS
323.607¹
Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
If the Department of Revenue finds that an amount of gross purchases net of discounts equal to 25 percent or more of the gross purchases net of discounts as reported on the taxpayer’s tobacco products tax return has been omitted from the return, the department may give notice of deficiency as prescribed in ORS 305.265 (Deficiency notice) at any time within five years after the date the return was due or filed, whichever is later. [2001 c.76 §2]
1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors323.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 323, https://www.oregonlegislature.gov/bills_laws/ors/323ano.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