OAR 150-323-0340: Extension of Time for Filing Returns

The time for making or filing a Tobacco Tax Return as required by 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 return is not available or is not in the proper form; (2) Unexpected or unavoidable absence of the person responsible for preparing the return; or (3) For other reasons beyond the taxpayer’s control the return cannot be submitted timely.