Or. Admin. R. 150-320-0030 - Waiver of Penalty

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The provisions of OAR 150-305-0068 shall be followed to determine when the department may waive a penalty charged for failure to file or pay tax by the due date.

Notes

Or. Admin. R. 150-320-0030

RD 7-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-320.080, REV 36-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 4-2019, amend filed 12/11/2019, effective 1/1/2020

Statutory/Other Authority: ORS 305.100 & 320.110

Statutes/Other Implemented: ORS 320.075 & 320.080

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