OAR 150-314-0230
Effect of Federal Extension of Period for Assessment
If a taxpayer and the Commissioner of Internal Revenue, or the taxing authority of another state, enter into an agreement, or renewal thereof, extending the period of time for giving notices of deficiencies and assessing deficiencies of income tax, the Department may give notice of a deficiency within the limits set forth in subsections (1) to (7) of ORS 314.410 or within six months from the expiration date of the agreement, whichever period expires the later.
Amendment history
Renumbered from 150-314.410(9), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0165 · Filing Returns of Income: Due date
- 150-314-0167 · Filing Returns of Income: Extensions, Chapters 316, 317…
- 150-314-0169 · Standards for Substitute Tax Forms; Treatment of Forms…
- 150-314-0171 · Alternative Filing Methods
- 150-314-0173 · Time Limitations Affected by Military Service
- 150-314-0175 · Time Limitations for Persons Outside United States
- 150-314-0185 · Payment of Tax; Interest on Delayed Return
- 150-314-0187 · Responsibility for Tax Payments
- 150-314-0195 · Delinquency Penalty
- 150-314-0197 · Failure to File Penalty
- 150-314-0199 · Interest on Deficiencies and Delinquencies
- 150-314-0205 · Substantial Understatement Penalty (SUP)
- 150-314-0207 · Waiver of 20 Percent Substantial Understatement of Net…
- 150-314-0209 · Substantial Authority, Adequate Disclosure and…
- 150-314-0215 · Listed Transaction Understatement; Penalty
- 150-314-0220 · Additional Assessments
- 150-314-0222 · Five-Year Statute of Limitations
- 150-314-0224 · Time Limit to Make Adjustment
- 150-314-0226 · Notification of Gain Realized Upon the Sale or Exchange…
- 150-314-0228 · Extension of Period for Assessment
- 150-314-0230 · Effect of Federal Extension of Period for Assessment
- 150-314-0240 · Refunds Generally
- 150-314-0242 · Refunds
- 150-314-0244 · Minimum Offset Amount
- 150-314-0246 · Interest Computation — Offset
- 150-314-0248 · Refund Offset Priority
- 150-314-0250 · Refunds; Net Operating Loss and Net Capital Loss…
- 150-314-0252 · Effect of Federal Extension of Period for Assessment
- 150-314-0254 · Separate Refunds When a Joint Return Has Been Filed
- 150-314-0256 · Refunds of Tax Overpayments to Spouse or Heirs
- 150-314-0265 · Model Recordkeeping and Retention
- 150-314-0267 · Requirement to Provide Copies of Documents
- 150-314-0275 · Definition: Collection Charge
- 150-314-0277 · Payment Secured by Bond, Deposit or Otherwise
- 150-314-0279 · Statute of Limitation on Tax Collection
- 150-314-0285 · Assessment of Withholding Tax Against Liable Officers
- 150-314-0290 · Estimated Tax: When Estimates Are Required; Refunds…
- 150-314-0292 · Estimated Tax: When Estimates Are Required For Tax…
- 150-314-0294 · Estimated Tax: Affiliated Corporations
- 150-314-0300 · Estimated Tax: Due Dates of Payments for Short-Period…