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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317A - Corporate Activity Tax
Section 317A.137 - Returns; payment; rules.
Universal Citation: OR Rev Stat § 317A.137 (2019)
(1) For purposes of the corporate activity tax imposed under ORS 317A.116 every person doing business in this state with commercial activity for the tax year in excess of $1 million shall file not later than April 15 of the following year an annual return. The return must be filed with the Department of Revenue in a form prescribed by the department.
(2) The corporate activity tax imposed under ORS 317A.116 is due and estimated tax payments are payable to the department on or before the last day of January, April, July and October of each year for the previous calendar quarter.
(3) The department may by rule extend the time for making any return for good cause. If the time for filing a return is extended at the request of a taxpayer, interest on any unpaid tax at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment, shall be added and paid. [2019 c.122 §70; 2019 c.579 §56]
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