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Oregon Revised Statutes

Or. Rev. Stat. § 323.381 (2026)

Failure to pay tax or timely file report

✓ current as of May 2026
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      323.381 Failure to pay tax or timely file report. 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. [1999 c.62 §17 (enacted in lieu of 323.380)]