Failure to pay tax or timely file report
The provisions of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) apply to a person required to pay a tax due or file a report or return under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) who fails to timely pay the tax due or who fails to timely file the report or return required. [1999 c.62 §17 (enacted in lieu of 323.380)]
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.