Time for payment of tax
- • interest on delayed return
(1) The tax shall be paid to the Department of Revenue at the time fixed by ORS 314.385 (Form of returns) for filing the return without regard to extensions.
(2) When the time for filing a return of income is extended at the request of the taxpayer, interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for each month or fraction of a month from the time the return was originally required to be filed to the time of payment shall be added and paid. [1969 c.166 §2; 1971 c.354 §3; 1973 c.402 §17; 1975 c.593 §13; 1980 c.20 §24; 1982 s.s.1 c.16 §6; 1987 c.293 §59b]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information