(1) The tax shall be paid to the Department of Revenue at the time fixed by ORS § 314.385 for filing the return without regard to extensions.

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(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, 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; 2017 c.278 § 7]