Or. Admin. R. 150-317-0670 - Application for Relief
Current through Register Vol. 61, No. 4, April 1, 2022
If the application of ORS 317.715 is unduly burdensome or produces an inequitable or unreasonable result, the taxpayer may request relief under this section. The request for relief must be made in writing to the Oregon Department of Revenue, Business Division. The request for relief must be filed within 180 days after the beginning of the tax year for which the relief is being requested, and must include the following information:
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.725
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