Or. Admin. R. 150-323-0270 - Extension of Time for Reports
The time for making or filing a cigarette tax report under this chapter may be extended for one month providing the taxpayer provides a written request for extension within or prior to the period for which an extension may be granted, and certain conditions are met, including but not limited to:
(1) Information required to
complete the report is not available or is not in the proper form;
(2) Unexpected or unavoidable absence of the
person responsible for preparing the report; or
(3) For other reasons beyond the taxpayer's
control the report cannot be submitted timely.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 323.365
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.