Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 323 - CIGARETTES AND TOBACCO PRODUCTSCIGARETTE TAX
COLLECTIONS AND REFUNDS
Section 323.381 - Failure to pay tax or timely file report

ORS § 323.381

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 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.

ORS 323.381

1999 c.62 §17 (enacted in lieu of 323.380)