Oregon Statutes

§ 323.381 — Failure to pay tax or timely file report

Oregon § 323.381

JurisdictionOregon

Vol.8

Title 29Revenue and Taxation

Ch. 323Cigarettes and Tobacco Products

This text of Oregon § 323.381 (Failure to pay tax or timely file report) 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. § 323.381 (2026).

Text

The provisions of ORS 314.400 apply to a person required to pay a tax due or file a report or return under ORS 323.005 to 323.482 who fails to timely pay the tax due or who fails to timely file the report or return required.

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Related

Oregon § 314.400

Oregon § 323.005

Legislative History

1999 c.62 §17 (enacted in lieu of 323.380)

Nearby Sections

15

§ 323.005

§ 323.010

Definitions for ORS 323.005 to 323.482

§ 323.015

“Distribution,” “distributor” and “distributor engaged in business in this state” defined

§ 323.030

Tax imposed; rate; exclusiveness; only one distribution taxed

§ 323.031

Additional tax imposed; rate

§ 323.035

Distributions by manufacturers to licensed distributors exempted

§ 323.040

Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers

§ 323.045

§ 323.050

Storage in bonded warehouses exempted

§ 323.055

Sales to federal installations and veterans’ institutions exempted

§ 323.060

Consumer exemption; payment of tax in certain cases

§ 323.065

Claim for exemption

§ 323.068

Prepayment of tax

§ 323.070

§ 323.075

Distributor to collect tax on certain sales

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Bluebook (online)

Oregon § 323.381, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.381.