Interest and penalties.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Corporate Activity Tax
5. Interest and penalties.

Note: Section 78, chapter 122, Oregon Laws 2019, provides:

Sec. 78. (1) The amendments to ORS 317A.161 by section 9, chapter 2, Oregon Laws 2020 (first special session), and section 12 of this 2021 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2022.

(2) The amendments to ORS 317A.161 by section 10, chapter 2, Oregon Laws 2020 (first special session), and section 13 of this 2021 Act apply to tax years beginning on or after January 1, 2022. [2019 c.122 §78; 2020 s.s.1 c.2 §11; 2021 c.572 §14]

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