Or. Admin. Code § 603-020-0002 - Purpose and Scope

(1) OAR chapter 603, division 20 establishes the procedure and criteria for certifying tax credits under ORS 315.176, ORS 315.184 and ORS 469B.403.
(2) These rules apply to tax years beginning on or after January 1, 2018.

Notes

Or. Admin. Code § 603-020-0002
DOA 23-2018, temporary adopt filed 08/30/2018, effective 08/30/2018 through 02/25/2019; DOA 4-2019, adopt filed 01/29/2019, effective 2/1/2019

Statutory/Other Authority: ORS 315.176

Statutes/Other Implemented: ORS 315.176 & 469B.403

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.