Or. Admin. Code § 150-305-0276

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-305-0276 - Appeal Time Frame

If a taxpayer wishes to appeal denial of a request for cancellation of assessment or refund, the appeal shall be made within 90 days of notice of denial.

RD 13-1987, f. 12-18-87, cert. ef. 12-31-87; Renumbered from 150-305.295(6), REV 46-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.295