{"data":{"id":"us-or/ors-323.185","jurisdiction":"us-or","citation":"ORS 323.185","heading":"Date when payment for credit purchases due; extension.","body":"(1) Amounts owing for stamps purchased on the deferred-payment basis for a calendar month shall be due and payable on or before the 20th day of the next calendar month. Payments shall be made by a remittance payable to the Department of Revenue.\n      (2) The department for good cause may extend the time for paying any amount owing for stamps purchased on the deferred-payment basis. The extension may not exceed five days. The extension may not be granted unless a request for the extension is filed with the department within or prior to the period for which the extension may be granted.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 323 — Cigarettes and Tobacco Products"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors323.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"deba4b38043679d1373a74aace80e902f75de2229b35614c2bb136b625f3d237","source_id":"us-or","stale":false,"prev":"us-or/ors-323.180","next":"us-or/ors-323.190"},"notice":"GroundRules: Original legal text. Not legal advice."}