OAR 150-305-0014
Applicable Dates
Administrative rules adopted by the department, unless specified otherwise by statute or by rule, shall be applicable for all periods open to examination.
Amendment history
Renumbered from 150-305.100-(B), REV 48-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-305-0010 · Requirement for Social Security Numbers
- 150-305-0011 · Business Entity Identification Requirements
- 150-305-0014 · Applicable Dates
- 150-305-0016 · Electronic Filing
- 150-305-0018 · Acceptance of Cash Payments
- 150-305-0030 · Declaratory Rulings
- 150-305-0050 · Release of Tax Lien and Clouds on Title
- 150-305-0052 · Release of Lien
- 150-305-0060 · How to Appeal When the Department Denies a Request for…
- 150-305-0062 · Discretionary Penalty Waivers for Information Returns
- 150-305-0064 · Accrual of Interest After Waiver
- 150-305-0066 · Discretionary Waiver of Interest
- 150-305-0068 · Discretionary Penalty Waivers
- 150-305-0071 · Interest Waivers Due to COVID-19 Pandemic Emergency
- 150-305-0080 · Closing Agreements
- 150-305-0085 · Financial Institution Data Match
- 150-305-0090 · Settlement Offer
- 150-305-0092 · Suspended Collection Status
- 150-305-0094 · Cancellation of Liabilities Discharged in Bankruptcy
- 150-305-0100 · Subpoena Issued by the Department
- 150-305-0110 · Disclosure of Confidential Information Provided to the…
- 150-305-0120 · Implied Consent
- 150-305-0130 · When Deduction for Amounts Paid as Wages or Remuneration…
- 150-305-0140 · Interest on Deficiencies and Delinquencies
- 150-305-0142 · Interest on Refunds
- 150-305-0144 · Interest Rate Formula Rule
- 150-305-0150 · Defines Order for Purposes of Interest Rate Increase
- 150-305-0152 · Interest Rate Increase — Jurisdictional Only Appeals
- 150-305-0160 · Penalty for Dishonored Checks
- 150-305-0170 · Representation of Taxpayers before the Department of…
- 150-305-0180 · Designation of Oregon Tax Matters Partner
- 150-305-0182 · Binding Actions of the Tax Matters Partner
- 150-305-0190 · Compromise of a Disputed Liability
- 150-305-0192 · Appeals of Interest Charged on the Underpayment of…
- 150-305-0193 · Satisfying liens or warrants
- 150-305-0194 · “Deficiency” Defined
- 150-305-0196 · Notices of Deficiency and Assessment Mailed When…
- 150-305-0198 · Reopening an Audit
- 150-305-0200 · Adjustments Included in Deficiency Notice When Federal…
- 150-305-0202 · Language Used to Request a Conference or File Written…