Or. Admin. R. 150-314-0165 - Filing Returns of Income: Due date

Returns of income must be filed with the department on or before the fifteenth day of the fourth month following the close of the tax year. For corporations, the due date is the 15th day of the month following the due date of the federal return. Thus, when the tax year is a calendar year, the return is due on or before the fifteenth day of April in the following year. Returns received after the due date are subject to late filing penalty as provided in ORS Chapter 314, except that returns received by mail are accepted without the imposition of such charges if postmarked before midnight of the due date (see ORS 293.660 and 305.820). When the due date falls on a Saturday, Sunday or a state legal holiday, the return is due on the next business day following such Saturday, Sunday or state legal holiday.


Or. Admin. R. 150-314-0165
1958-59; 9-71; 11-73; 1-1-77; 12-31; 78; 12-31-80; 12-31; 81; 12-31-82; 12-31-83; Renumbered from 150-314.385(1), RD 10-1986, f. 12-22-86 & cert. ef. 12-31-86; RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; Renumbered from 150-314.385(1)-(A), REV 32-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.385

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