2017 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Department of Revenue)|
|Regular Sponsors:||(Presession Filed)|
|Bill Title:||Relating to taxes not paid in full at time of filing; and prescribing an effective date.|
Provides that, if taxpayer files report or return but pays less than full amount of tax due, tax is assessed on later of original due date of report or return, without regard for extension of time for filing, or date filed.
Applies to reports or returns originally due on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 23|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Has Minimal Revenue Impact|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|