danger
Holiday closure

Most City of Portland offices will be closed Monday, May 30, to observe Memorial Day.

LIC-11.12 - Date for Paying Tax

Administrative Rules Adopted by Bureaus Pursuant to Rule Making Authority (ARB)
Policy number
LIC-11.12

A. For tax year 2012, the due date of the tax is June 10, 2013.

B. For each taxable year following 2012, the due date shall be on the April 15th that falls immediately after the end of that taxable year.

1. If the original due date for filing tax returns and paying the tax due for individuals for a particular taxable year is delayed by the Internal Revenue Service, the filing and payment due date for the tax will automatically conform to the new federal due date.

C. If April 15th falls on a weekend or legal holiday the due date shall be the first business day following the weekend or legal holiday.

D. The Revenue Division will accept payments postmarked on the due date as timely.

E. There are no extensions of time for payment of the tax. The Division may, in limited circumstances, administratively allow partial payments and payment plans for taxfilers who may be suffering hardship in timely making the tax payment. The Division may, at its sole discretion, allow a short grace period before the assessment of a late filing penalty.


History

Amended by Director of Revenue Division May 8, 2015.

Amended by Director of Revenue Bureau March 19, 2013.

Adopted by Director of Revenue Bureau February 20, 2013 and filed for inclusion in PPD March 4, 2013.

Amended by Director of Revenue Bureau March 31, 2021.

Search Code, Charter, Policy