Or. Admin. R. 150-305-0194 - “deficiency” Defined

150-305-0194 - “deficiency” Defined
150-305-0193 - Satisfying Liens or Warrants150-305-0196 - Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed

150-305-0194
“Deficiency” Defined

A deficiency is the amount by which the tax as correctly computed exceeds the tax, if any, reported by the taxpayer. If, after the original deficiency has been assessed, subsequent information shows the correct amount of tax to be greater than previously determined, an additional deficiency arises.

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