Date return considered made or advance payment made.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal Income Tax
  5. Date return considered made or advance payment made.

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(2) ORS 305.820 applies to returns filed by mail or private express carrier and to due dates that fall on a Saturday, Sunday or legal holiday. [1969 c.493 §64; 1993 c.44 §3]


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