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Oregon Revised Statutes

Or. Rev. Stat. § 305.290 (2026)

Extension of time for making assessment due to bankruptcy

✓ current as of May 2026
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      305.290 Extension of time for making assessment due to bankruptcy. If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Lardo Bakery, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2017).
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Lardo Bakery, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2017). “FINAL DECISION TC-MD 160386R 3 Extraordinary circumstances alone do not meet the statutory criteria unless they cause the taxpayer to miss the filing deadline and are outside of the taxpayer’s control.”
— Or. Rev. Stat. § 305.290(4) — 1 case
Lardo Bakery, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2017). “FINAL DECISION TC-MD 160386R 3 Extraordinary circumstances alone do not meet the statutory criteria unless they cause the taxpayer to miss the filing deadline and are outside of the taxpayer’s control.”
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