Oregon Statutes
§ 323.195 — Penalty for nonpayment of credit purchase; interest
Oregon § 323.195
This text of Oregon § 323.195 (Penalty for nonpayment of credit purchase; interest) 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. § 323.195 (2026).
Text
Any distributor who fails to pay any amount owing to the purchase of stamps within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the rate established under ORS 305.220 from the date on which the amount became due and payable until the date of payment. [1965 c.525 §52; 1982 s.s.1 c.16 §17; 1999 c.62 §9; 2017 c.278 §15]
(Administration)
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Related
Bryant v. Department of Revenue
6 Or. Tax 559 (Oregon Tax Court, 1975)
Nearby Sections
15
§ 323.005
Short title§ 323.031
Additional tax imposed; rate§ 323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers§ 323.045
§ 323.045§ 323.065
Claim for exemption§ 323.068
Prepayment of tax§ 323.070
§ 323.070Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 323.195, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.195.