Or. Admin. R. 150-314-0185

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0185 - Payment of Tax; Interest on Delayed Return

See OAR 150-305.220(1) for the rate of interest on a delayed payment of tax.

Or. Admin. R. 150-314-0185

1-69; 11-71; 12-19-75; 12-31-82; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-314.395, REV 32-2016, f. 8-12-16, cert. ef. 9-1-16; Renumbered from 150-314.395, REV 32-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.395