OAR 150-314-0279
Statute of Limitation on Tax Collection
No statute of limitation runs on a tax self-assessed or additionally assessed by the Department in the time allowed by ORS 314.410 and collectible by warrant. However, the statute of 10 years limitation on judgment liens begins to run on a tax lien as soon as the tax warrant is filed pursuant to ORS 314.430. Such lien may be renewed by court order without loss of priority.
Amendment history
Renumbered from 150-314.430(2), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-314-0302 · Estimated Tax: Application of Payments
- 150-314-0310 · Requirement to Use Electronic Funds Transfer
- 150-314-0315 · Corporation Estimated Tax: Delinquent or Underestimated…
- 150-314-0317 · Estimated Tax: Consolidated Return Underpayments
- 150-314-0319 · Estimated Tax: Apportioned Returns
- 150-314-0321 · Estimated Tax: Application of Net Loss, Annualized…
- 150-314-0323 · Estimated Tax: Interest on Underpayment
- 150-314-0325 · Estimated Tax: Computation of Underpayment
- 150-314-0327 · Underpayment of Estimated Tax; First and Second…
- 150-314-0335 · Apportionable and Nonapportionable Income Defined
- 150-314-0337 · Apportionable and Nonapportionable Income; Application…
- 150-314-0339 · Proration of Deductions
- 150-314-0345 · Apportionment and Allocation of Income Generally
- 150-314-0347 · Application of ORS 314.610 to 314.667: Allocation