2017 ORS 465.114¹
Extension of time for paying fee
  • interest on extended payment

The Department of Revenue for good cause may extend, for not to exceed one month, the time for payment of the fee due under ORS 465.101 (Definitions for ORS 465.101 to 465.131) to 465.131 (Fee imposed by ORS 465.104 in addition to fees established by local government). The extension may be granted at any time if a written request is filed with the department within or prior to the period for which the extension may be granted. If the time for payment is extended at the request of a person, interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds), from the time the payment was originally due to the time payment is actually made, shall be added and paid. [1989 c.833 §143; 2017 c.278 §23]

See also annota­tions under ORS 105.550 (Definitions for ORS 105.550 to 105.600) to 105.600 (ORS 105.550 to 105.600 not to limit authority of cities or counties to further restrict activities).

Notes of Decisions

Remedial ac­tion costs do not include attorney fees incurred by private party in contribu­tion pro­ceed­ing. Cash Flow Investors, Inc. v. Union Oil Co., 318 Or 88, 862 P2d 501 (1993)

1 Legislative Counsel Committee, CHAPTER 465—Hazardous Waste and Hazardous Materials I, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors465.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 465, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano465.­html (2017) (last ac­cessed Mar. 30, 2018).
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.