Or. Admin. Code § 150-314-0175
The Department will waive penalty (but not interest) for delinquent filing and delinquent payment of tax by taxpayers who qualify for the automatic two month extension for filing under Treasury Regulation 1.6081-5. This regulation grants an automatic extension of time, for federal purposes, to file a return and pay the tax due by the fifteenth day of the sixth month following the close of the tax year. To qualify, a taxpayer must reside outside the United States and Puerto Rico on the original due date of the return. A taxpayer must have filed a return and paid the tax due within the federal extension period in order to receive this waiver. This is not an extension of time for filing but only a waiver of the delinquency penalty. Accordingly, a return filed under these circumstances will be considered delinquent.
Or. Admin. Code § 150-314-0175
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 305.305