118.100, interest shall be charged and collected thereon at the rate established under ORS 305.220 from the time when the tax became due and payable. ����� (b) If payment of the tax or deficiency is

118.100, interest shall be charged and collected thereon at the rate established under ORS 305.220 from the time when the tax became due and payable.

����� (b) If payment of the tax or deficiency is extended under ORS 118.225, interest shall be charged and collected on any amount for which extension is granted from the date the tax or deficiency is otherwise due and payable to the date of payment at the rate established under ORS 305.220, without regard to ORS 305.222.

����� (6) In all cases in which a bond is given, under the provisions of ORS 118.300, interest shall be charged at the rate established under ORS 305.220, without regard to ORS