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Have you filed Oregon state return? Are you asking about statute of limitation for filing a return or for collection?
There are several statutes of limitations. Once a return is accepted, the tax department has 3 years to review/audit it and assess additional taxes. The statute can be extended up to 9 if you substantially understated your income or claimed frivolous deductions. Once the additional tax and penalties are assessed, the tax department has 10 years to collect.
If no return had been filed, there's no statute of limitation. The tax department can come after you for the rest of your life. Even thought it is highly unlikely, most tax departments give up after 10 - 12 years, it occasionally happens.