(1) Except as otherwise provided in ORS § 323.500 to 323.645, the tax imposed by ORS § 323.505 and 323.565 shall be paid by each distributor and each common carrier or authorized person specified in ORS § 323.565 to the Department of Revenue on or before the last day of January, April, July and October of each year for the preceding calendar quarter.

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(2) With each quarterly payment, the taxpayer shall submit a return to the department, in such form and containing such information as the department shall prescribe.

(3) The tax, penalties and interest imposed by ORS § 323.500 to 323.645 shall be a personal debt, from the time liability is incurred, owed by the taxpayer to the State of Oregon until paid.

(4) The returns required of distributors and common carriers or authorized persons specified in ORS § 323.565 under this section shall be filed by the distributors, common carriers or authorized persons regardless of whether any tax is owed by them.

(5)(a) The department for good cause may extend the time for making any return under ORS § 323.500 to 323.645. 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. The department may not grant an extension of more than one month.

(b) When the time for filing a return is extended at the request of a taxpayer, interest shall be added at the rate established under ORS § 305.220 from the time the return was originally required to be filed to the time of payment. [1985 c.816 § 17; 2003 c.46 § 49; 2003 c.804 § 33; 2017 c.278 § 19]