OAR 150-314-0185: Payment of Tax; Interest on Delayed Return

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

See OAR 150-305-0140 for the rate of interest on a delayed payment of tax.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.395

History: Renumbered from 150-314.395, REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 12-31-82 12-19-75 11-71 1-69

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Official source: https://secure.sos.state.or.us/oard/