Or. Admin. R. 150-314-0185
See OAR 150-305-0140 for the rate of interest on a delayed payment of tax.
ORS 305.100
ORS 314.395
Renumbered from 150-314.395, REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
12-31-82
12-19-75
11-71
1-69