Oregon § 305.128 Tax return deemed to be filed and advance payment made on last day prescribed by law

Oregon Statutes

§ 305.128 — Tax return deemed to be filed and advance payment made on last day prescribed by law

Oregon § 305.128

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.128 (Tax return deemed to be filed and advance payment made on last day prescribed by law) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.128 (2026).

Text

A tax return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue.

Free access — add to your briefcase to read the full text and ask questions with AI

A tax return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue.