ADJUSTMENT OF RETURNS
- Section 314.105 - Definitions for ORS 314.105 to 314.135
- Section 314.110 - [Repealed]
- Section 314.115 - Adjustment to correct effect of certain errors; use limited
- Section 314.120 - [Repealed]
- Section 314.125 - When adjustment may be made
- Section 314.130 - [Repealed]
- Section 314.135 - Computation; method of adjustment; credit or setoff limited; recovery after payment limited
- Section 314.140 - Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return