(2) For the purposes of subsection (1) of this section, "final determination" means:
(a) An assessment which has become final due to failure to exercise or exhaust rights of appeal to the Oregon Tax Court.
(b) A decision of the Oregon Tax Court which has become final.
(c) A decision of the Oregon Supreme Court. [1985 c.149 §§2,3; 1995 c.556 §24; 1995 c.650 §31]