Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 323 - CIGARETTE TAXES
Section 150-323-0270 - Extension of Time for Reports
Current through Register Vol. 63, No. 9, September 1, 2024
The time for making or filing a cigarette tax report under this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, and certain conditions are met, including but not limited to:
(1) Information required to complete the report is not available or is not in the proper form;
(2) Unexpected or unavoidable absence of the person responsible for preparing the report; or
(3) For other reasons beyond the taxpayer's control the report cannot be submitted timely.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.365
