Oregon ~ Multiple Taxes: Provisions Regarding Assessment of Tax Following Partial Payment Enacted

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



All stories by: CCHTaxGroup

Leave a Reply

Your email address will not be published.