Rainier Manufacturing Co. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appealed from the Department of Revenue’s Order No. 1-73-46 (dated August 9,1973), which denied plaintiff’s refund claim of corporation excise taxes for the tax year 1965. The defendant ruled that the refund claim did not come within the applicable statutory period of limitations, either under ORS 314.380 (2) or under ORS 314.415.

The defendant demurred to the plaintiff’s complaint on the ground that the facts alleged therein were not sufficient to constitute a cause of suit. Counsel for the parties agreed that a decision on the demurrer would decide all…