Oregon Revised Statutes

Or. Rev. Stat. § 305.157 (2026)

Extending statutory periods of limitation

✓ current as of May 2026

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305.157 Extending statutory periods of limitation. (1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired.

(2) The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360. [2003 c.168 §2]

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).

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Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “120 (request assistance to institute and conduct prosecutions for violations of the laws in respect to the collection of public taxes and revenues); ORS 305.157 (issue an order extending a statutory period of limitation); ORS 305.”

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