OAR 150-267-0050: Reports and Payments

(1) For 1990 and subsequent years transit excise taxes are paid quarterly with the Oregon Quarterly Combined Tax Report. For purposes of quarterly filing, calendar quarters are used. The first quarter is January through March; the second quarter is April through June; the third quarter is July through September and the fourth quarter is October through December. (2) Payment due dates are determined by corresponding state due dates for withholding tax returns. When an employer files an Oregon Quarterly Combined Tax Report, the transit excise information and tax must be filed and paid on or before the end of the month following the quarter with the combined tax report. (3) For 1989 and prior years if an employer files a semi-annual withholding tax return, the transit excise tax for the 1st and 2nd quarters is due July 31. The 3rd and 4th quarter tax and return are due January 31st of the following year. No other reporting periods will be permitted without prior approval of the Department and concurrence of the transit district. (4) For rules governing annual agricultural filing, see OAR 150-316.202(4).