Or. Admin. R. 150-323-0340 - Extension of Time for Filing Returns

The time for making or filing a Tobacco Tax Return as required by 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 return is not available or is not in the proper form;

(2) Unexpected or unavoidable absence of the person responsible for preparing the return; or

(3) For other reasons beyond the taxpayer's control the return cannot be submitted timely.

Notes

Or. Admin. R. 150-323-0340

RD 6-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-323.510, REV 73-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 323.510