Or. Admin. R. 150-315-0110 - Scholarship Tax Credit
The form required by this section should not be attached to the tax return, but must be kept with the taxpayer's records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section.
Notes
Forms referenced are available from the agency.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.237
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