2011 ORS § 308.535¹
Extension of time for making reports or statements
  • proceeding in case of failure or refusal to furnish statement or information

The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). If a company fails to make any statement or furnish any information required by ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption), the department shall inform itself as best it may as to the matters necessary to be known in order to discharge its duties with respect to the property of the company. [Amended by 1997 c.154 §36]