(1) As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 or for an answer to interrogatories under ORS 305.195, the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS 305.265. (2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after: (a) Delivery to the department of the documents and information ordered produced under the subpoena; or (b) Delivery to the department of the answers ordered to be made to the departments interrogatories.
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