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Oregon Revised Statutes

Returns

Returns

314.355Returns when tax year changed 314.360Information returns; penalties 314.362Filing return on magnetic media or other machine-readable form; rules 314.364Authority of department to require filing of returns by electronic means; rules 314.370Department requiring return or supplementary return 314.380Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed 314.385Form of returns; time for filing; alternative filing formats; rules 314.395Time for payment of tax; interest on delayed return 314.397Manner of payment 314.400Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 314.401De minimis tax payment not required 314.402Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty 314.403Listed transaction understatement; penalty 314.404Penalty for failure to report reportable transaction 314.406Penalty for promotion of abusive tax shelter