For the purpose of these rules, any reports, requests, appeals, payments, or other response by the facility must be either received by the Department before the close of business on the date due, or if mailed, postmarked before midnight of the due date. When the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day following the Saturday, Sunday, or legal holiday.

Statutory/Other Authority

ORS 409.050, 410.070 & 411.060

Statutes/Other Implemented

ORS 409.750 & OL 2003 Ch. 736

History

APD 7-2014, f. & cert. ef. 4-1-14
SPD 41-2013(Temp), f. & cert. ef. 10-7-13 thru 4-5-14
Renumbered from 410-050-0471, SDP 3-2011, f. & cert. ef. 2-1-11
DMAP 2-2008, f. & cert. ef. 1-25-08
OMAP 3-2005, f. & cert. ef. 2-1-05