Section 314.737 - Time limit for claim for refund or credit.

OR Rev Stat § 314.737 (2019) (N/A)
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(1) The expiration of the last date for filing a claim for refund pursuant to ORS 314.415; or

(2) Two years following the date of the federal notice of final partnership adjustment. [2019 c.132 §5]

Note: See note under 314.731.