Oregon Statutes 323.585 – Penalty and interest for failure to pay tax or timely file return
Current as of: 2023 | Check for updates
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The provisions of ORS § 314.400 apply to a person who fails to file a return required under ORS § 323.500 to 323.645 or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS § 323.510, or if the time granted as an extension has expired and the person fails to file a return or pay a tax. [1985 c.816 § 30; 1999 c.62 § 25; 2003 c.804 § 45]
Terms Used In Oregon Statutes 323.585
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
[1985 c.816 § 31; repealed by 2003 c.804 § 70]