GENDER v. COMMISSION, 3 OTR 260 (1968)

A. G. GENDER v. STATE TAX COMMISSION In the Oregon Tax Court. August 20, 1968. Statute of limitations — Federal correction 1. ORS 314.410 (3) extends the 3-year statute of limitations imposed on the commission for reviewing a return in case of a federal correction to 1 year after the federal assessment. Statute of limitations […]

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