Or. Admin. R. 150-314-0267 - Requirement to Provide Copies of Documents
(1) Definitions for purposes of this rule.
(a) "Photocopy" (photocopied) means a copy or
reproduction of an original document including books and papers; to make a
photographic reproduction of any document, printed, pictorial, or other medium
of information or recordkeeping.
(b) "Books and papers" has the same meaning
as given in OAR 150-305.190.
(2) Books and papers must be provided either
as a photocopy, an electronic reproduction, or be made available for
photocopying, scanning or other electronic reproduction at a specified time and
place for the purposes of administering and verifying compliance with the tax
laws. Photocopying is a benefit to both the department and the taxpayer as the
photocopy provides objective evidence supporting a tax position and allows for
expediting the audit.
(3) When
books and papers are requested they will be relevant and reasonable
documentation for the issues under examination. The request for information is
relevant if it is germane to or applicable to an audit issue.
(4) All books and papers that are acquired
during an audit or examination are confidential in accordance with ORS
314.835.
(5) If this requirement creates a hardship
for a taxpayer, the auditor or agent will work with the taxpayer to come to a
reasonable solution for both parties.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.425
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