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Oregon Revised Statutes

Or. Rev. Stat. § 118.260 (2026)

Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined

✓ current as of May 2026
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      118.260 Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined. (1) If no return has been filed as required by this chapter, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax.

      (2) If the failure to file a return continues for a period in excess of three months after the due date, there shall be added to the amount of tax required to be shown as tax on the return a failure to file penalty of 20 percent of the amount of such tax. This penalty is in addition to the delinquency penalty imposed by subsection (1) of this section, or, if applicable, to the delinquency penalty imposed by subsection (4) of this section.

      (3) If any part of any deficiency is due to fraud with intent to evade tax, then 100 percent of the total amount of the deficiency shall be assessed and collected.

      (4) Except for a deferral of payment pursuant to an extension granted under ORS 118.225 or a timely election made under ORS 118.300, if the taxes imposed by ORS 118.005 to 118.540 are not paid on or before the date on which payment of the tax is required to be made under ORS 118.100, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax. This penalty is in lieu of any delinquency penalty applicable under subsection (1) of this section.

      (5)(a) Except as provided in subsection (6) of this section and paragraph (b) of this subsection, if the tax imposed by ORS 118.005 to 118.540 is not paid on or before the date on which payment of the tax is required to be made under ORS 118.100, interest shall be charged and collected thereon at the rate established under ORS 305.220 from the time when the tax became due and payable.

      (b) If payment of the tax or deficiency is extended under ORS 118.225, interest shall be charged and collected on any amount for which extension is granted from the date the tax or deficiency is otherwise due and payable to the date of payment at the rate established under ORS 305.220, without regard to ORS 305.222.

      (6) In all cases in which a bond is given, under the provisions of ORS 118.300, interest shall be charged at the rate established under ORS 305.220, without regard to ORS 305.222, from the time when the tax became due and payable, until the date of payment.

      (7) If the tax has not been determined, a deposit may be made to avoid interest. Should the amount of such payment exceed the sum subsequently determined to be due, the Department of Revenue shall refund the excess with interest at the rate established under ORS 305.220 for a period beginning 45 days after the due date of the return or on the date that the return is filed, whichever is later, and ending at the time the refund is made.

      (8) Payments made on the tax shall be applied first to penalty and interest and then to the principal.

      (9) For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be lawfully claimed upon the return. [Amended by 1971 c.732 §2; 1973 c.332 §1; 1975 c.593 §2; 1977 c.666 §13b; 1982 s.s.1 c.16 §3; 1993 c.726 §1; 1997 c.99 §12; 2011 c.526 §11; 2017 c.182 §1; 2017 c.278 §2]

Notes of Decisions
Cited in 5 cases, 1975–2010 · leading case: Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976).
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Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976). “) 3 The same language appears in the inheritance tax laws (ORS 118.260), gift tax laws (ORS 119.130, 119.”
Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). · cites it 11× “Absent a statutory definition of delinquency, ORS 118.260 provides context for discerning the intent of the legislature with respect to deferred inheritance taxes.”
Fields v. Dep't of Revenue, 10 Or. Tax 458 (Or. T.C. 1987). “620, or as corrected by the department, is less than the amount theretofore paid, or if a person files a claim for refund of any tax paid to the department under such laws within the period specified in subsection (2) of this section, any excess tax paid shall be refunded by the…”
Bryant v. Dep't of Revenue, 6 Or. Tax 559 (Or. T.C. 1975). “ORS chapter 118, providing for inheritance taxes, provides in ORS 118.260(2) that interest will be charged on inheritance taxes nine months after decedent’s death at the rate of two-thirds of one percent per month (with a proviso that a deposit may be paid to avoid interest).”
Est. of Collins v. Dep't of Revenue, 9 Or. Tax 344 (Or. T.C. 1983). “ORS 118.260(4) (1975 Replacement Part.) Adjustments in the amount of the federal taxable estate changed the amount of the federal credit.”
— Or. Rev. Stat. § 118.260(2) — 1 case
Bryant v. Dep't of Revenue, 6 Or. Tax 559 (Or. T.C. 1975). “ORS chapter 118, providing for inheritance taxes, provides in ORS 118.260(2) that interest will be charged on inheritance taxes nine months after decedent’s death at the rate of two-thirds of one percent per month (with a proviso that a deposit may be paid to avoid interest).”
— Or. Rev. Stat. § 118.260(4) — 1 case
Est. of Collins v. Dep't of Revenue, 9 Or. Tax 344 (Or. T.C. 1983). “ORS 118.260(4) (1975 Replacement Part.) Adjustments in the amount of the federal taxable estate changed the amount of the federal credit.”
— Or. Rev. Stat. § 118.260(4)(a) — 1 case
Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “Absent a statutory definition of delinquency, ORS 118.260 provides context for discerning the intent of the legislature with respect to deferred inheritance taxes.”
— Or. Rev. Stat. § 118.260(4)(b) — 1 case
Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “Absent a statutory definition of delinquency, ORS 118.260 provides context for discerning the intent of the legislature with respect to deferred inheritance taxes.”
— Or. Rev. Stat. § 118.260(5)(b) — 1 case
Est. of Denton v. Dept. of Revenue, Tc-Md 080566d (or.tax 9-15-2010) (Or. T.C. 2010). “Absent a statutory definition of delinquency, ORS 118.260 provides context for discerning the intent of the legislature with respect to deferred inheritance taxes.”
— Or. Rev. Stat. § 118.260(6) — 1 case
Fields v. Dep't of Revenue, 10 Or. Tax 458 (Or. T.C. 1987). “620, or as corrected by the department, is less than the amount theretofore paid, or if a person files a claim for refund of any tax paid to the department under such laws within the period specified in subsection (2) of this section, any excess tax paid shall be refunded by the…”
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