CCH Tax Day Report
Oregon has enacted legislation regarding assessment of tax when less than the full amount is paid. Applicable to returns file on or after January 1, 2018, if a taxpayer files a report or return but pays less than full amount of tax due, tax is assessed on the later of the original due date of report or return, without regard for extension of time for filing, or the date filed.
H.B. 2285, Laws 2017, effective 91st day following adjournment sine die