Or. Admin. Code § 150-315-0060 - Crop Gleaning Credit: Information Required

(1) In addition to the items listed under ORS 315.156(2), the form may require:

(a) The social security number, federal employer identification number, or phone number of the grower;

(b) Name and address to identify the gleaning cooperative, food bank, or other charitable organization; or

(c) A signed statement that the grower has complied with the conditions set forth under ORS 315.154(5)(a)-(c).

(2) For tax years beginning on or after January 1, 1994. 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

Or. Admin. Code § 150-315-0060

TC 15-1979(Temp), f. & cert. ef. 12-18-79; Hist.: TC 2-1980, f. & cert. ef. 5-20-80; RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.091; RD 3-1995, f. 12-29-95, cert. ef. 12-31-95; REV 8-2001, f. & cert. ef. 12-31-01; REV 10-2006, f. 12-27-06, cert. ef. 1-1-07; Renumbered from 150-315.156, REV 45-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 315.156