Extension of time for reports and payment of tax; interest.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Cigarettes and Tobacco Products
  5. Extension of time for reports and payment of tax; interest.

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(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]


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