Before Carson, Chief Justice, and Gillette, Van Hoomissen, and Durham, Justices. The judgment of the Tax Court is affirmed. This is an appeal from the Oregon Tax Court. The Tax Court affirmed. The facts are undisputed.
Taxpayers are Oregon residents.
Mr. DeArmond was Chairman of the Board of Directors of a Subchapter S corporation doing business in Oregon and Idaho. Three days after the period for filing a tax refund claim in Oregon had expired, taxpayers received notice from Idaho that they owed additional income taxes to Idaho for 1990. Taxpayers paid the taxes due to Idaho and then filed an amended 1990 Oregon income tax return claiming a tax credit and resulting refund. The department concluded that it had no authority to waive, extend, or ignore the statutory deadline. Taxpayers challenged that conclusion on various grounds.