Or. Admin. R. 150-314-0279 - Statute of Limitation on Tax Collection

150-314-0279 - Statute of Limitation on Tax Collection150-314-0279 - Statute of Limitation on Tax Collection

150-314-0277 - Payment Secured by Bond, Deposit or Otherwise 150-314-0285 - Assessment of Withholding Tax Against Liable Officers

150-314-0279
Statute of Limitation on Tax Collection

No statute of limitation runs on a tax self-assessed or additionally assessed by the Department in the time allowed by ORS 314.410 and collectible by warrant. However, the statute of 10 years limitation on judgment liens begins to run on a tax lien as soon as the tax warrant is filed pursuant to ORS 314.430. Such lien may be renewed by court order without loss of priority.

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