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OR SB799
Bill
AI Summary
- Tax returns filed before the legal deadline are treated as filed on the last day, and advance tax payments made with early returns are treated as paid on the last day prescribed by law
- Repeals ORS 316.417 and 317.504, with changes applying to tax years beginning on or after January 1, 2025, and retroactively to Corporate Activity Tax returns required to be filed for tax years beginning on or after January 1, 2022
- Amends multiple tax statutes (ORS 305.280, 305.380, 305.565, 305.992, 461.560) to replace references to specific tax chapters with broader language covering "tax laws of this state" administered by the Department of Revenue
- Clarifies that ad valorem property taxes collected by counties are excluded from the definition of "tax" for purposes of certain penalty and enforcement provisions
- Takes effect on the 91st day after the 2025 regular legislative session adjourns sine die
Legislative Description
Relating to administration of taxes; and prescribing an effective date.
Last Action
Effective on the 91st day following adjournment sine die.
6/23/2025
Committee Referrals
Revenue3/18/2025
Finance and Revenue1/17/2025
Full Bill Text
No bill text available