{"data":{"id":"us-or/ors-323.381","jurisdiction":"us-or","citation":"ORS 323.381","heading":"Failure to pay tax or timely file report.","body":"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.","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":"97effd99754982751b0f73100bcf7db1b51ced3ce1f07aa4c6ee498853c91184","source_id":"us-or","stale":false,"prev":"us-or/ors-323.380","next":"us-or/ors-323.385"},"notice":"GroundRules: Original legal text. Not legal advice."}