Or. Admin. R. 150-314-0197 - Failure to File Penalty

A penalty of 20 percent of the tax required to be shown as tax on the return will be added if a return is not filed within three months after the due date. The three month period will be measured from the last day of any extension granted to file the return.


Or. Admin. R. 150-314-0197
12-19-75; Renumbered from 150-314.400(2), REV 32-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

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