Or. Admin. Code § 150-317-0500 - Applicable Date
OAR 150-317.705 to 150-317.725, concerning consolidated Oregon returns, apply to tax years beginning on or after January 1, 1986.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.705
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.