Or. Admin. Code § 150-317-0110 - Tax Reform Act of 1984 Adjustments

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The rule under OAR 150-316.021 shall be followed in determining how adjustments due to adoption of effective dates in the federal Tax Reform Act of 1984 shall be reported.

Notes

Or. Admin. Code § 150-317-0110

RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; Renumbered from 150-317.021, REV 67-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.021

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