Cigarettes and Tobacco Products

ORS 323.365
Extension of time for reports and payment of tax

  • interest


(1)

The Department of Revenue for good cause may extend the time for making any report or paying any amount of tax required under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). The extension may be granted at any time provided a request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.

(2)

Any person to whom an extension is granted shall pay, in addition to the amount of tax, interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the date on which the amount of tax would have been due without the extension to the date of payment. [1965 c.525 §76; 1982 s.s.1 c.16 §19; 2003 c.46 §47; 2017 c.278 §18]
Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)


Source

Last accessed
Jun. 26, 2021