Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0197 - Failure to File Penalty
Universal Citation: OR Admin Rules 150-314-0197
Current through Register Vol. 63, No. 9, September 1, 2024
A penalty of 20 percent of the tax required to be shown as tax on the return will be added if a return is not filed within three months after the due date. The three month period will be measured from the last day of any extension granted to file the return.
Stat. Auth.: ORS 305.100
Stats. Implemented:
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