Oregon Taxes Imposed Upon or Measured by Net Income
ORS 314.407
Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant


For the purposes of this section and ORS 314.417 (Unpaid tax or withholding lien at time of assessment) to 314.423 (Status of lien):

(1)

In the case of a return submitted to the Department of Revenue with payment of less than the amount of tax computed to be due, the difference between the tax computed to be owing by the taxpayer and the tax submitted with the return is considered as assessed on the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later.

(2)

The term “time of assessment” means:

(a)

In the case of an assessment made under ORS 305.265 (Deficiency notice) and 314.410 (Time limit for notice of deficiency), 30 days after the date the notice of assessment is mailed to the taxpayer;

(b)

In the case of an assessment made under ORS 314.440 (Tax as debt), five days after the date the notice of assessment is mailed to the taxpayer; or

(c)

In the case of a tax assessed as described in subsection (1) of this section, the due date of the original return (determined without regard to any extension of time granted for the filing of the return) or the date the return is filed, whichever is later.

(3)

Unless a warrant has been recorded in the County Clerk Lien Record in the county in which property is located, no warrant shall be considered as a lien with respect to that property. [1971 c.215 §2; 1977 c.870 §42; 1987 c.586 §39; 1995 c.79 §154; 2017 c.23 §1]
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Last accessed
May. 15, 2020