Or. Admin. Code § 150-315-0100 - Child Care Division Contribution Credit

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The form required by this section should not be attached to the tax return, but 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 § 150-315-0100

REV 3-2002, f. 6-26-02, cert. ef. 6-30-02; Renumbered from 150-315.213(4), REV 45-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 315.213

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