Or. Rev. Stat. § 323.185
Date when payment for credit purchases due; extension
Oregon · Oregon Revised Statutes Chapter 323 — Cigarettes and Tobacco Products · Status: effective
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- Or. Rev. Stat. § 323.185, Date when payment for credit purchases due; extension, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496795
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Full text
(1) Amounts owing for stamps purchased on the deferred-payment basis for a calendar month shall be due and payable on or before the 20th day of the next calendar month. Payments shall be made by a remittance payable to the Department of Revenue.
(2) The department for good cause may extend the time for paying any amount owing for stamps purchased on the deferred-payment basis. The extension may not exceed five days. The extension may not be granted unless a request for the extension is filed with the department within or prior to the period for which the extension may be granted.