Or. Admin. R. 150-317-0500 - Applicable Date
Current through Register Vol. 61, No. 4, April 1, 2022
OAR 150-317.705 to 150-317.725, concerning consolidated Oregon returns, apply to tax years beginning on or after January 1, 1986.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.705
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