GroundRules
ORS 323.381: Failure to pay tax or timely file report.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 323 — Cigarettes and Tobacco Products
The provisions of ORS 314.400 apply to a person required to pay a tax due or file a report or return under ORS 323.005 to 323.482 who fails to timely pay the tax due or who fails to timely file the report or return required.
Collected 2026-09-03T23:50:13Z. Source file · JSON