DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. IBM CORPORATION, Defendant. TC 4442In the Oregon Tax Court. June 6, 2000 Plaintiff argued that its notices of deficiency were timely because ORS 314.410(3) and (8) extended the period within notices could be issued. The court held that extensions contained in ORS 314.410(3) and (8) were exceptions […]