(2) The corporate activity tax imposed under ORS 317A.116 is due and estimated tax payments are payable to the department on or before the last day of January, April, July and October of each year for the previous calendar quarter.
(3) The department may by rule extend the time for making any return for good cause. If the time for filing a return is extended at the request of a taxpayer, interest on any unpaid tax at the rate established under ORS 305.220 from the time the return was originally required to be filed to the time of payment, shall be added and paid. [2019 c.122 §70; 2019 c.579 §56]
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