Oregon Revised Statutes Chapter 323 § 323.365 — Extension of time for reports and payment of tax; interest
Oregon Revised Statutes Chapter 323 ·
Oregon Code § 323.365·Enacted ·Last updated March 01, 2026
Statute Text
Extension of time for reports and payment of tax; interest.
(1) The Department of Revenue for
good cause may extend the time for making any report or paying any amount of
tax required under ORS 323.005 to 323.482. The extension may be granted at any
time provided a 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 30 days.
(2) Any person to
whom an extension is granted shall pay, in addition to the amount of tax,
interest at the rate established under ORS 305.220 from the date on which the
amount of tax would have been due without the extension to the date of payment.
[1965 c.525 §76; 1982 s.s.1 c.16 §19; 2003 c.46 §47; 2017 c.278 §18]
Plain English Explanation
This Oregon statute addresses Extension of time for reports and payment of tax; interest. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.365
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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