Oregon does not allow additional 10 day federal extension to file the quarterly tax report when all payments are paid when due. Information provided by the taxpayer on the tax report is essential to providing timely payment of Unemployment Insurance benefits.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.168

History

Renumbered from 150-316.168(2), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16
REV 6-1998, f. 11-13-98, cert. ef. 12-31-98
RD 4-1991, f. 12-30-91, cert. ef. 12-31-91