The time for making or filing a cigarette tax report under this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, and certain conditions are met, including but not limited to:

1. (1) Information required to complete the report is not available or is not in the proper form;
2. (2) Unexpected or unavoidable absence of the person responsible for preparing the report; or
3. (3) For other reasons beyond the taxpayer’s control the report cannot be submitted timely.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 323.365

History

Renumbered from 150-323.365(1), REV 73-2016, f. 8-15-16, cert. ef. 9-1-16
RD 6-1985, f. 12-26-85, cert. ef. 12-31-85