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Label:
City code section
(Added by Ordinance 192185, effective June 26, 2026.)
- A. The Division may assess deficiencies and grant refunds any time within the periods set forth for deficiencies or refunds under ORS Chapter 314. The Division may by agreement with the taxfiler extend the time periods to the same extent as provided by statute.
- B. When no tax return has been filed, there is no time limit for a notice of deficiency or the assessment of taxes and penalties due. Making a payment by the due date of the return will be treated as filing of the return.