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Oregon Revised Statutes

Or. Rev. Stat. § 314.395 (2026)

Time for payment of tax; interest on delayed return

✓ current as of May 2026
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      314.395 Time for payment of tax; interest on delayed return. (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. [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]

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1976–2022 · leading case: Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
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Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992). · cites it 2× “579 (requiring declaration and payment of estimated tax), the taxes are not due until the time fixed for filing of the return, ORS 314.395. Thus, although interest may accrue on the portion of taxes not pre-paid, ORS 316.”
Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976). “812(3)), general tax provisions (ORS 314.395(2), 314.400(1), (2) and (3), 314.”
Hayes v. Dept. of Rev. (Or. T.C. 2018). “385(1);2 ORS 314.395. His tax payment tendered and processed in June 2015 was late and consequently he is liable for interest.”
Ivelia v. Dept. of Rev. (Or. T.C. 2018). “See ORS 314.395, payment of taxes “fixed by ORS 314.”
Gould v. Dept. of Rev. (Or. T.C. 2022). “See ORS 314.395 (“tax shall be paid to [Defendant] at the time fixed by ORS 314.”
Hillenga v. Dept. of Rev., 25 Or. Tax 191 (Or. T.C. 2020). “See ORS 314.395. “Penalties” is a broad term that could include criminal amounts that would be determined outside the assessment process.”
Watson v. Dep't of Revenue, Tc-Md 101142c (or.tax 1-31-2011) (Or. T.C. 2011). “385, 1 and they are required to pay the tax at the time the return is due, per ORS 314.395. When the Department adjusts a taxpayer's return (for example, by adding *Page 2 additional income), and additional taxes are owing, the taxpayer must either pay the deficiency (the tax…”
Or. Rev. Stat. § 314.395(1): 1 case
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992). “579 (requiring declaration and payment of estimated tax), the taxes are not due until the time fixed for filing of the return, ORS 314.395. Thus, although interest may accrue on the portion of taxes not pre-paid, ORS 316.”
Or. Rev. Stat. § 314.395(2): 1 case
Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976). “812(3)), general tax provisions (ORS 314.395(2), 314.400(1), (2) and (3), 314.”
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