Oregon Revised Statutes Chapter 314 § 314.395 — Time
Oregon Revised Statutes Chapter 314 ·
Oregon Code § 314.395·Enacted ·Last updated March 01, 2026
Statute Text
Time
for payment of tax; interest on delayed return.
(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.
(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]
Plain English Explanation
This Oregon statute addresses Time
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.395
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Time
. Read the full statute text above for details.
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