Audit; interest on delinquent tax or deficiency.

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(2) A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due. [1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650 §48; 2017 c.278 §20]


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