OAR 150-305-0442
Reimbursement for Hiring a Substitute
# (1)
(1) As used in OAR 150-305-0406(1), "other expenses" includes expenses incurred by a member of the Commission or Council in employing a substitute to carry out duties, including personal duties, normally performed by the member, which the member is unable to carry out because of the performance of official duties and which, by the nature of such duties, cannot be delayed without risk to health or safety.
# (2)
(2)
The amount that a member may be reimbursed for expenses incurred in employing a substitute must not exceed $25 per day, pursuant to ORS 292.495(3).
Amendment history
REV 48-2024, adopt filed 10/08/2024, effective 11/01/2024
Source: view the official text
In this chapter (40 sections)
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined
- 150-305-0302 · Contracts Requiring Certificate of Compliance with…
- 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
- 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
- 150-305-0308 · Annual Certification Requirement
- 150-305-0320 · Mediation
- 150-305-0330 · Appeal Procedures
- 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
- 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
- 150-305-0360 · Rules Application
- 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
- 150-305-0370 · Use of Checkoff Resources
- 150-305-0380 · Application and Signature Due Dates
- 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
- 150-305-0394 · Signatures Must Be on Department’s Form
- 150-305-0396 · Signature Gathering Period
- 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
- 150-305-0420 · Costs of Administration
- 150-305-0430 · Method of Distribution from Check-off Contributions and…
- 150-305-0440 · Per Diem Compensation
- 150-305-0441 · Reimbursement of Travel and Other Expenses
- 150-305-0442 · Reimbursement for Hiring a Substitute
- 150-305-0450 · Depositing Refunds into 529 Savings Account
- 150-305-0460 · Verification of Returns, Statements, or Documents Filed…
- 150-305-0470 · Date When Writing or Remittance Deemed Received by…
- 150-305-0480 · Returns Not Filed for Three Consecutive Years; 100…
- 150-305-0481 · Tax Professional Data Security Breach with Information…