Olympia Brewing Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

This suit relates to Oregon corporation income taxes payable under ORS chapters 314 and 318 by a Washington corporation with Oregon income. Plaintiff appealed from defendant’s Order No. I 77-5, dated March 15, 1977. The first issue presented is stated in the defendant’s opinion as "concerning the Department’s authority to issue a proposed assessment [of additional income taxes] after a prior proposed assessment had been issued and not assessed within one year, where the second proposed assessment is still issued within a three-year limitation period allowed by ORS…