Or. Admin. R. 150-317-1330 - Extension of Time to File
Current through Register Vol. 61, No. 4, April 1, 2022
(1)
Definition.
(a) For purposes
of this rule, "good cause" means:
(A) Death or
serious illness of the taxpayer or a member of the taxpayer's immediate
family;
(B) Destruction by fire, a
natural disaster, or other casualty of the taxpayer's home, place of business,
or records needed to prepare the returns;
(C) Unavoidable and unforeseen absence of the
taxpayer from the state that began before the due date of the return;
or
(D) Information required to
complete the return is not available or is not in the proper form.
(b) Circumstances that are not
accepted by the department as "good cause" include, but are not limited to:
(A) Reliance on a professional to merely
prepare a return on time;
(B)
Reliance on an employee of the taxpayer to prepare a return on time;
(2) Generally, the time
for making or filing an annual Corporate Activity Tax return may be extended
for six months after the date prescribed for filing the return under this
chapter, if the taxpayer files an application in accordance with section (3) of
this rule.
(3) To request an
extension of time to file, a taxpayer must:
(a) Submit a completed application for an
extension of time to file on a form prescribed by the department;
(b) File the application with the department
before the date prescribed for filing the return; and
(c) Certify they have "good cause" for
requesting the extension.
(4) "Good cause" must have existed at the
time the return was due, excluding the extension.
Notes
Statutory/Other Authority: ORS 305.100, 317A.137 & 317A.143
Statutes/Other Implemented: ORS 317A.137
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