Extension of time to issue notice of deficiency or assessment
(1) As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or for an answer to interrogatories under ORS 305.195 (Written interrogatories), the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS 305.265 (Deficiency notice).
(2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after:
(a) Delivery to the department of the documents and information ordered produced under the subpoena; or
(b) Delivery to the department of the answers ordered to be made to the department’s interrogatories. [1985 c.266 §2]
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.