Or. Admin. R. 150-305-0064 - Accrual of Interest After Waiver

(1) The Department of Revenue will notify the taxpayer in writing if interest is waived under ORS 305.145(1). The taxpayer must pay the amount of the assessment within the appropriate appeal period. If the taxpayer does not pay the balance in full within the applicable appeal period, interest will accrue from that time on the balance due as provided in ORS 314.400(4).

(2) If the balance due is based on a Notice of Assessment the appeal period is 90 days from the date on the notice. If the balance due is based on a Magistrate decision, the appeal period is 60 days from the date of the decision. If the balance due is based on a Tax Court Judgment, the appeal period is 30 days from the date of the judgment.

Notes

Or. Admin. R. 150-305-0064

RD 13-1987, f. 12-18-87, cert. ef. 12-31-87; REV 8-2002, f. & cert. ef. 12-31-02; Renumbered from 150-305.145(2), REV 48-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.145