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LIC-11.08 - Penalties

PENALTIES

Administrative Rule Adopted by Revenue Bureau Pursuant to Rule-Making Authority

ARB-LIC-11.08


 

A. Penalties will be assessed if a taxfiler fails to pay the full tax when due.

 

B. The penalty for filing late for the 2012 tax year (due May 15, 2013) is:

 

1. Fifteen dollars ($15) if the failure to pay is for a period of five (5) months or less; and

 

2. In addition to the fifteen dollars ($15) stated above, the additional sum of twenty dollars ($20) if the failure to pay lasts for a period greater than five (5) months.

 

C. The penalty for filing late for tax year 2013 (due April 15, 2014) and beyond is:

 

1. Fifteen dollars ($15) if the failure to pay is for a period of six (6) months or less; and

 

2. In addition to the fifteen dollars ($15) stated above, the additional sum of twenty dollars ($20) if the failure to pay lasts for a period greater than six (6) months.

 

D. The Bureau may waive or reduce any penalty for good cause shown pursuant to its rule on protests.

 


HISTORY

 

Amended by Director of Revenue Bureau March 19, 2013.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.