The provisions of OAR 150-305-0068 shall be followed to determine when the department may waive a penalty charged for failure to file or pay tax by the due date.

Statutory/Other Authority

ORS 305.100 & 320.110

Statutes/Other Implemented

ORS 320.075 & 320.080

History

REV 4-2019, amend filed 12/11/2019, effective 01/01/2020
Renumbered from 150-320.080, REV 36-2016, f. 8-12-16, cert. ef. 9-1-16
RD 7-1985, f. 12-26-85, cert. ef. 12-31-85