OAR 150-323-0270: Extension of Time for Reports

The time for making or filing a cigarette tax report under 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 report is not available or is not in the proper form; (2) Unexpected or unavoidable absence of the person responsible for preparing the report; or (3) For other reasons beyond the taxpayer’s control the report cannot be submitted timely.