ORS 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 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account), 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund), except where the context requires otherwise.

(2)

If a taxpayer fails to file a return required by ORS 321.045 (Payment of tax) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund), 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 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account), 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund), 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 (Interest on deficiency, delinquency or refunds), 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 (Interest on deficiency, delinquency or refunds) 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]

Source: Section 321.560 — Audit of returns; interest and penalties upon failure to file return or pay tax, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

Notes of Decisions

ORS 305.280 limitation of extended appeal period to taxes imposed under ORS chapters 314, 316, 317 and 318 prevents applying extended appeal period under this section to determination of timber taxes. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Interest rate described in ORS 305.222 applies to Forest Products Harvest Tax and Western Oregon Privilege Tax deficiencies for period beyond 60 days’ delinquency. Thomas Creek Lumber and Log Co. v. Dept. of Revenue, 19 OTR 259 (2007), aff’d 344 Or 131, 178 P3d 217 (2008)

321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460 321.011
Policy 321.012
Public to share cost of suppressing fires caused by public 321.015
Levy of privilege taxes upon harvest of timber for certain purposes 321.017
Levy of additional privilege tax 321.035
Determination of moneys available in Oregon Forest Land Protection Fund 321.045
Payment of tax 321.145
Tax revenue credited to suspense account 321.152
Distribution of tax revenue 321.185
Forest Research and Experiment Account 321.201
Definition of “forestland” for ORS 321.201 to 321.222 321.204
Legislative findings and declarations 321.207
Valuation models 321.210
Proposed specially assessed values 321.213
Forestland value advisory committee 321.216
Certified specially assessed values 321.219
Appeal of certified specially assessed values 321.222
Jurisdiction of board of property tax appeals 321.257
Definitions for ORS 321.257 to 321.390 321.259
Legislative findings 321.262
Purposes 321.267
Lands not eligible for special assessment 321.272
Exemption of timber from property taxation 321.347
Land designations 321.348
Assignment of forestland to land classes 321.349
Valuation of certain forestland at farm use value 321.354
Common ownership minimum acreage requirements 321.358
Application for designation as forestland 321.359
Removal of designation 321.362
Notation of forestland on tax roll for potential additional tax liability 321.366
Date on which disqualification of forestland is effective 321.367
Forestland management 321.390
Land used to grow certain hardwood to be assessed as farm use land 321.550
Notice of intent to harvest 321.560
Audit of returns 321.570
Warrant for collection of delinquent taxes 321.580
Effect of failure or refusal to make return 321.600
Tax as debt 321.609
Enforcement of certain statutes by department 321.682
Confidentiality of reports, returns and appraisal data 321.684
Authority of department to make certain disclosures 321.686
Penalty for violation of ORS 321.682 321.700
Definitions for ORS 321.700 to 321.754 321.703
Legislative findings and declarations 321.706
Application for small tract forestland qualification 321.709
Small tract forestland qualification requirements 321.712
Circumstances under which notification is required 321.716
Disqualification 321.719
Continued qualification as small tract forestland following sale or transfer 321.722
Valuation 321.726
Severance tax upon harvest from small tract forestland 321.733
Severance tax returns 321.741
Due dates for severance tax return and payment 321.746
Severance tax revenues 321.751
Western Oregon Timber Severance Tax Fund 321.754
Eastern Oregon Timber Severance Tax Fund 321.805
Definitions for ORS 321.805 to 321.855 321.808
Purposes 321.817
Legislative findings 321.824
Lands not eligible for special assessment 321.829
Exemption of timber from property taxation 321.833
Common ownership minimum acreage requirements 321.839
Application for forestland designation 321.842
Removal of forestland designation 321.845
Date on which disqualification of forestland is effective 321.848
Disqualification 321.855
Land used to grow certain hardwood to be assessed as farm use land 321.991
Penalty
Green check means up to date. Up to date

Current through early 2024

§ 321.560’s source at oregon​.gov