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Oregon Revised Statutes

Or. Rev. Stat. § 321.560 (2026)

Audit of returns; interest and penalties upon failure to file return or pay tax

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      321.560 Audit of returns; interest and penalties upon failure to file return or pay tax. (1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, apply to the determination of taxes, penalties and interest imposed under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, except where the context requires otherwise.

      (2) If a taxpayer fails to file a return required by ORS 321.045 or 321.700 to 321.754, or fails to pay a tax at the time the tax becomes due, 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.

      (3) 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 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 (2) of this section.

      (4) If all or any part of the delinquency or deficiency for which a determination is made is due to fraud or an intent to evade the provisions of ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, or the rules adopted thereunder, a penalty of 100 percent of such delinquency or deficiency shall be added, plus interest at the rate established under ORS 305.220, computed on the full amount of the delinquency or deficiency plus penalty, from the time the return was due.

      (5) 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 that is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax that may be lawfully claimed upon the return.

      (6) A delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.220 from the time the return was due. [Formerly 321.055; 1991 c.459 §306; 1995 c.53 §4; 1995 c.350 §5; 1995 c.650 §95; 2003 c.454 §55; 2003 c.621 §40a; 2017 c.278 §14]

Notes of Decisions
Cited in 3 cases, 2005–2016 · leading case: Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
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Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005). · cites it 5× “The department, however, points out that ORS 321.560 contains a proviso which limits its incorporation of ORS chapters 305 and 314 “where the context requires otherwise.”
Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008). “) The other statute applicable here is ORS 321.560(6), which provides that, for taxes assessed under ORS chapter 321, including the timber taxes at issue in this case, “[a] delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.”
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016). · cites it 2× “) Defendant notes that Plaintiff “does not and cannot contest his liability for the underlying tax assessments” issued in 1997 and 1999, because Plaintiff “did not appeal the assessments /// FINAL DECISION OF DISMISSAL TC-MD 150331C 6 * * * and as a result, the assessments…”
Or. Rev. Stat. § 321.560(1)(a): 1 case
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016). “) Defendant notes that Plaintiff “does not and cannot contest his liability for the underlying tax assessments” issued in 1997 and 1999, because Plaintiff “did not appeal the assessments /// FINAL DECISION OF DISMISSAL TC-MD 150331C 6 * * * and as a result, the assessments…”
Or. Rev. Stat. § 321.560(6): 1 case
Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008). “) The other statute applicable here is ORS 321.560(6), which provides that, for taxes assessed under ORS chapter 321, including the timber taxes at issue in this case, “[a] delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.”
Or. Rev. Stat. § 321.560(l)(a): 1 case
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005). “The department, however, points out that ORS 321.560 contains a proviso which limits its incorporation of ORS chapters 305 and 314 “where the context requires otherwise.”
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