OAR 150-316-0267: Additional Time to File Reports

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

Oregon does not allow additional 10 day federal extension to file the quarterly tax report when all payments are paid when due. Information provided by the taxpayer on the tax report is essential to providing timely payment of Unemployment Insurance benefits.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.168

History: Renumbered from 150-316.168(2), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-1998, f. 11-13-98, cert. ef. 12-31-98 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91

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