OAR 150-314-0130
Definition: Final Determination
An order of the director of the department or a court decision becomes final after all periods of appeal have expired.
Amendment history
Renumbered from 150-314.330(2), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0064 · Definitions
- 150-314-0066 · Apportionment and Allocation of Income Generally
- 150-314-0068 · Allocation of Income
- 150-314-0070 · Apportionment Factors Generally
- 150-314-0072 · Apportionment Factors
- 150-314-0074 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0076 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0078 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0080 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0082 · Modified Factors for Companies Engaged in Sea…
- 150-314-0084 · Modified Factors for Companies Involved in Interstate…
- 150-314-0086 · Other Methods: Limited Application
- 150-314-0088 · Modified Factors for Financial Institutions
- 150-314-0090 · Public Utilities: Sale of Commodities
- 150-314-0100 · Disallowance of Certain Intercompany Transactions…
- 150-314-0105 · Farm Income Averaging
- 150-314-0110 · Allocation of Oregon Modifications to Passive Activity…
- 150-314-0115 · Interest on Deferred Oregon Tax Liability with Respect…
- 150-314-0120 · Reduction of Tax Attributes after Discharge of Debt
- 150-314-0125 · Listed Transaction Reporting Requirement
- 150-314-0130 · Definition: Final Determination
- 150-314-0135 · Returns When Accounting Period Changed
- 150-314-0140 · Information Returns
- 150-314-0142 · Brokers’ Information Returns
- 150-314-0150 · Requirement to File Returns Electronically (Corporation…
- 150-314-0152 · Requirement to File Returns Electronically
- 150-314-0160 · Report of Changes in Federal Taxable Income
- 150-314-0165 · Filing Returns of Income: Due date
- 150-314-0167 · Filing Returns of Income: Extensions, Chapters 316, 317…
- 150-314-0169 · Standards for Substitute Tax Forms; Treatment of Forms…
- 150-314-0171 · Alternative Filing Methods
- 150-314-0173 · Time Limitations Affected by Military Service
- 150-314-0175 · Time Limitations for Persons Outside United States
- 150-314-0185 · Payment of Tax; Interest on Delayed Return
- 150-314-0187 · Responsibility for Tax Payments
- 150-314-0195 · Delinquency Penalty
- 150-314-0197 · Failure to File Penalty
- 150-314-0199 · Interest on Deficiencies and Delinquencies
- 150-314-0205 · Substantial Understatement Penalty (SUP)
- 150-314-0207 · Waiver of 20 Percent Substantial Understatement of Net…