Oregon Statutes - Chapter 323 - Cigarettes and Tobacco Products - Section 323.381 - Failure to pay tax or timely file report.

The provisions of ORS 314.400 apply to a person required to pay a tax due or file a report or return under ORS 323.005 to 323.482 who fails to timely pay the tax due or who fails to timely file the report or return required. [1999 c.62 §17 (enacted in lieu of 323.380)]

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Last modified: August 7, 2008