Oregon Statutes 323.381 – Failure to pay tax or timely file report
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The provisions of ORS § 314.400 apply to a person required to pay a tax due or file a report or return under ORS § 323.005 to 323.482 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)]
Terms Used In Oregon Statutes 323.381
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100