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Or. Rev. Stat. § 314.737

Time limit for claim for refund or credit

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.737, Time limit for claim for refund or credit, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494960
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Except for adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer shall file a claim for refund or credit of tax arising from adjustments made by the Internal Revenue Service on or before the later of: (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.