Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 323 - CIGARETTES AND TOBACCO PRODUCTSCIGARETTE TAX
TAX STAMPS
Section 323.195 - Penalty for nonpayment of credit purchase; interest

ORS § 323.195

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 323.195 - Penalty for nonpayment of credit purchase; interest

Any distributor who fails to pay any amount owing to the purchase of stamps within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the rate established under ORS 305.220 from the date on which the amount became due and payable until the date of payment.

ORS 323.195

Amended by 2017 Ch. 278,§ 15, eff. 10/6/2017.
1965 c.525 §52; 1982 s.s. 1 c. 16, § 17; 1999 c.62 §9