Oregon Statutes
§ 314.395 — Time for payment of tax; interest on delayed return
Oregon § 314.395
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.395 (Time for payment of tax; interest on delayed return) 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. § 314.395 (2026).
Text
(1)The tax shall be paid to the Department of Revenue at the time fixed by ORS 314.385 for filing the return without regard to extensions.
(2)When the time for filing a return of income is extended at the request of the taxpayer, interest at the rate established under ORS 305.220, from the time the return was originally required to be filed to the time of payment, shall be added and paid.
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Related
Ragsdale v. Department of Revenue
823 P.2d 971 (Oregon Supreme Court, 1992)
Parr v. Department of Revenue
553 P.2d 1051 (Oregon Supreme Court, 1976)
Hillenga v. Dept. of Rev.
25 Or. Tax 191 (Oregon Tax Court, 2020)
Legislative History
1969 c.166 §2; 1971 c.354 §3; 1973 c.402 §17; 1975 c.593 §13; 1980 c.20 §24; 1982 s.s.1 c.16 §6; 1987 c.293 §59b; 2017 c.278 §7
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 314.395, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.395.