Oregon Statutes
§ 323.585 — Penalty and interest for failure to pay tax or timely file return
Oregon § 323.585
This text of Oregon § 323.585 (Penalty and interest for failure to pay tax or timely file 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. § 323.585 (2026).
Text
The provisions of ORS 314.400 apply to a person who fails to file a return required under ORS 323.500 to 323.645 or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS 323.510, or if the time granted as an extension has expired and the person fails to file a return or pay a tax.
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Related
Legislative History
1985 c.816 §30; 1999 c.62 §25; 2003 c.804 §45
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 § 323.585, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/323.585.