Tax return deemed to be filed and advance payment made on last day prescribed by law. A tax return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue. [2025 c.371 §2]

ORS 305.128 — under Chapter 305.