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

Or. Admin. R. 150-317-1330
REV 15-2019, temporary adopt filed 12/30/2019, effective 01/01/2020 through 06/28/2020; REV 11-2020, adopt filed 06/24/2020, effective 6/28/2020

Statutory/Other Authority: ORS 305.100, 317A.137 & 317A.143

Statutes/Other Implemented: ORS 317A.137

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