Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0330 - Semiannual Reports and Payments

Universal Citation: OR Admin Rules 150-316-0330
Current through Register Vol. 63, No. 9, September 1, 2024

Purposes of semiannual reporting the calendar year will be divided into two six-month periods; the first period being January through June with the return and any payment due on or before July 31; the second period being July through December with the return and any payment due on or before January 31 of the following year. No other semiannual reporting periods will be permitted. Employers reporting on the semiannual method must file an annual report before February 16 as required of all employers under ORS 316.202(2). No semiannual returns will be allowed for periods after December 31, 1989. All returns due on, and subsequent to, January 1, 1990, shall be reported on the Oregon Quarterly Combined Tax Report form.

For rules governing annual agricultural filing, see OAR 150-316.202(4).

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.197

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.