(2) A taxpayer shall pay at least 80 percent of the balance due for any quarter or the department may impose a penalty as provided in ORS 314.400 (3). [2019 c.122 §77]
Note: Section 78, chapter 122, Oregon Laws 2019, provides:
Sec. 78. Section 77 of this 2019 Act [317A.161] applies to tax years beginning on or after January 1, 2020, and before January 1, 2021, and to returns filed on or before April 15, 2021. [2019 c.122 §78]