Oregon Code § 305.128·Enacted ·Last updated March 01, 2026
Statute Text
Tax
return deemed to be filed and advance payment made on last day prescribed by
law.
A tax return
filed before the last day prescribed by law for the filing thereof is
considered as filed on the last day. An advance payment of any portion of the
tax made at the time the return was filed is considered as made on the last day
prescribed by law for the payment of the tax. The last day prescribed by law
for filing the return or paying the tax shall be determined without regard to
any extension of time granted the taxpayer by the Department of Revenue. [2025
c.371 §2]
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.128
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.128. Use this format in legal documents and court filings.
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