City Code Section
- A. Except as otherwise provided in Portland City Code, any credit for erroneous overpayment of tax made by a dealer, seller or user taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer, seller or user must be taken or filed within three years after the date on which the overpayment was made to the City.
- B. Except in the case of a fraudulent report or failure to make a report, every notice of additional tax proposed to be assessed under Portland City Code will be served on dealers, sellers and users within three years from the date upon which such additional taxes become due or were paid, whichever is later, and will be subject to penalty as provided in Section 17.105.095.
- C. In the case of the filing of a false or fraudulent report, a failure to file a required report, or willful refusal to remit the tax, an assessment may be made, or a proceeding for the collection of such assessment may be commenced, at any time.