ORS 314.395: Time for payment of tax; interest on delayed return.

(1) The tax shall be paid to the Department of Revenue at the time fixed by ORS 314.385 for filing the return without regard to extensions.

      (2) When the time for filing a return of income is extended at the request of the taxpayer, interest at the rate established under ORS 305.220, from the time the return was originally required to be filed to the time of payment, shall be added and paid.