(1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized rules, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension. (2) In case of failure without good cause to file a return, every notice of assessment shall be given within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension. (3) An action or suit may not be commenced to collect any amount of contributions, interest or penalties due under assessment unless such action or suit is commenced within three years from the date of the assessment, except in the case of fraud or intent to evade any provision of this chapter or authorized regulations, an action or suit may be commenced at any time. (4) If the cause of action or suit accrues or has accrued against any employer or person liable under ORS 657.516 who is out of the state or concealed therein, such action or suit may be commenced within three years after the return of the employer or person into the state, or the time of the concealment of the employer or person has ended.
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