Or. Admin. Code § 150-475-2070
Current through Register Vol. 64, No. 1, January 1, 2025
Section 150-475-2070 - 100 Percent Penalty for Failure to File Marijuana Tax Returns(1) The Department of Revenue may impose the 100 percent penalty under ORS 305.992 if: (a) The taxpayer was required to file Oregon marijuana tax returns in at least one quarter during each tax year of three or more consecutive years; and(b) All Oregon marijuana tax returns due during the three-year period are not filed by the due date (including extensions) of the return required for the fourth quarter of the third consecutive year. Assessments under ORS 305.265(10) are not returns for the purpose of the penalty under ORS 305.992.(2) The filing due dates of Oregon marijuana tax returns are established under ORS 475C.682.Or. Admin. Code § 150-475-2070
REV 4-2016, f. & cert. ef. 7-1-16; Renumbered from 150-475B.755, REV 74-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 24-2022, minor correction filed 12/06/2022, effective 12/6/2022Statutory/Other Authority: ORS 305.100 & 475C.714
Statutes/Other Implemented: ORS 475C.722