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OAR 150-305-0276

Appeal Time Frame

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

If a taxpayer wishes to appeal denial of a request for cancellation of assessment or refund, the appeal shall be made within 90 days of notice of denial.

Amendment history

Renumbered from 150-305.295(6), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-305-0200 · Adjustments Included in Deficiency Notice When Federal…
  2. 150-305-0202 · Language Used to Request a Conference or File Written…
  3. 150-305-0204 · Conferences: Purpose and Procedure
  4. 150-305-0206 · Written Objections: Procedures
  5. 150-305-0208 · Assessing Tax on Failure to File
  6. 150-305-0210 · Last Known Address
  7. 150-305-0212 · Interest on Deficiency
  8. 150-305-0214 · Penalties
  9. 150-305-0216 · Appeal from a Notice of Deficiency: Periods of Limitation
  10. 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
  11. 150-305-0230 · Claim for Refund
  12. 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
  13. 150-305-0234 · Written Objections to a Proposed Refund Adjustment
  14. 150-305-0236 · Date of Notice
  15. 150-305-0238 · Audit Period for Refunds Issued without Examination
  16. 150-305-0240 · Proposed Refund Adjustment
  17. 150-305-0260 · Relief for Subsequent Tax Years
  18. 150-305-0270 · Beneficial Ownership
  19. 150-305-0272 · Cancellation of Doubtful Liabilities
  20. 150-305-0274 · Refund of Penalty and Interest
  21. 150-305-0276 · Appeal Time Frame
  22. 150-305-0290 · Concurrent Appeals
  23. 150-305-0300 · “Methods of Collection” Defined
  24. 150-305-0302 · Contracts Requiring Certificate of Compliance with…
  25. 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
  26. 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
  27. 150-305-0308 · Annual Certification Requirement
  28. 150-305-0320 · Mediation
  29. 150-305-0330 · Appeal Procedures
  30. 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
  31. 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
  32. 150-305-0360 · Rules Application
  33. 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
  34. 150-305-0370 · Use of Checkoff Resources
  35. 150-305-0380 · Application and Signature Due Dates
  36. 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
  37. 150-305-0394 · Signatures Must Be on Department’s Form
  38. 150-305-0396 · Signature Gathering Period
  39. 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
  40. 150-305-0420 · Costs of Administration
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