ORS
657.552¹
Limitations on notices of assessment and on actions to collect contributions, interest and penalties
(1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized regulations, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer may waive this limitation period or may consent to its extension.
(2) In case of failure without good cause to file a return, every notice of assessment shall be given within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer may waive this limitation period or may consent to its extension.
(3) No action or suit shall be commenced to collect any amount of contributions, interest or penalties due under assessment unless such action or suit is commenced within three years from the date of the assessment, except in the case of fraud or intent to evade any provision of this chapter or authorized regulations, an action or suit may be commenced at any time.
(4) If the cause of action or suit accrues or has accrued against any employer who is out of the state or concealed therein, such action or suit may be commenced within three years after the return of the employer into the state, or the time of the concealment of the employer has ended. [1963 c.354 §5 (657.552 (Limitations on notices of assessment and on actions to collect contributions, interest and penalties), 657.652 (Certificate as evidence in proceeding), 657.679 (Determination that employing unit or employment is subject to this chapter), 657.681 (Computation and assessment of employer contributions and interest) and 657.683 (Hearings on actions under ORS 657.480, 657.679, 657.681 and 657.682) enacted in lieu of 657.472, 657.512, 657.550 and 657.672); 2003 c.14 §405]
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