(2) A delinquent tax or deficiency shall bear interest at the rate established under ORS 305.220 from the time the tax was due. [1981 c.889 §10; 1982 s.s.1 c.16 §24; 1995 c.650 §48; 2017 c.278 §20]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Section 324.050 - Definitions.
Section 324.070 - Imposition of tax; rate; basis of levy.
Section 324.110 - Quarterly payment of tax; computation of prevailing cash price.
Section 324.120 - Statement by taxpayer; other required information.
Section 324.130 - Statement of producer; filing of statement.
Section 324.140 - Penalty for delinquent reports; report of claimed exempt royalties.
Section 324.170 - Audit; interest on delinquent tax or deficiency.
Section 324.190 - Collection of unpaid tax.
Section 324.200 - Release of lien on real estate.
Section 324.310 - Powers of department.
Section 324.320 - Rulemaking authority of department.
Section 324.340 - Net revenue payable to Common School Fund.
Section 324.410 - Prohibited conduct; civil penalty.
Section 324.520 - Duty to furnish information to department; penalty.