Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed.
ORS 319.810
Known as the Use Fuel Tax Law
The act spans §§ 319–319 (139 sections).
Amended by 1959 c.188 §31
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.