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.


Or. Admin. R. 150-317-0500
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-317.705, REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.705

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