l9n/ Oregon

2023 Regular Session

Senate Bill 1092

Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment.

Did not become law. It stopped in the Senate's Finance and Revenue Committee on June 25, 2023. The 2023 session has ended.

What it does

The synopsis the Legislative Assembly published with the bill.

Directs Department of Revenue to waive penalties and interest otherwise imposed on estates of decedents for delinquent or late tax filing or payment. Requires refund of previously remitted penalties and interest. Applies to estates of decedents dying on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

Its course

April 17 to June 25, 2023, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action4 actions on 4 days

In the SenateApr 17 to Jun 25 · stopped69 days

Waiting for a committeeApr 17 to Apr 192 days

Finance and RevenueApr 19 to Jun 25 · stopped67 days

Text

Each version as the Legislative Assembly printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

In the Senate Apr 17 – Jun 25

  1. Introduced
  2. Sent to Finance and Revenue
  3. Heard in Finance and Revenue
  4. Died when the session ended
All 4 actions, as published