Or. Admin. Code § 150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer's Control

For purposes of reforestation credit, the Department of Revenue adopts the definition of "reasons beyond the taxpayer's control" defined in Department of Forestry rule OAR 629-23-420 filed 8-1-08 and certified effective 9-1-08.

Notes

Or. Admin. Code § 150-315-0018

RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.094(10); REV 4-2009, f. & cert. ef. 7-31-09; Renumbered from 150-315.104(10), REV 45-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 315.104