Date of filing declaration.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Personal Income Tax
5. Date of filing declaration.

(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year;

(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year; or

(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding year. [1980 c.7 §11; 1981 c.678 §2; 1983 c.162 §64; 2003 c.46 §41; 2021 c.9 §1]

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