OAR 150-320-0030: Waiver of Penalty

Edition: Current OARD snapshotEffective: 2020-01-01Last verified: 2026-09-07

The provisions of OAR 150-305-0068 shall be followed to determine when the department may waive a penalty charged for failure to file or pay tax by the due date.

Official history and status

Statutory/Other Authority: ORS 305.100 & 320.110

Statutes/Other Implemented: ORS 320.075 & 320.080

History: REV 4-2019, amend filed 12/11/2019, effective 01/01/2020 Renumbered from 150-320.080, REV 36-2016, f. 8-12-16, cert. ef. 9-1-16 RD 7-1985, f. 12-26-85, cert. ef. 12-31-85

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