A penalty of 20 percent of the tax required to be shown as tax on the return will be added if a return is not filed within three months after the due date. The three month period will be measured from the last day of any extension granted to file the return.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.400

History

Renumbered from 150-314.400(2), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
12-19-75