OAR 150-314-0220
Additional Assessments
# (1)
(1) The filing of a 'tentative return' which does not reveal the details of income or deductions is not considered a filing within the meaning of ORS 314.410, and the statute of limitations upon an additional assessment does not begin to run until a detailed return, showing items of income and deductions, is filed. Beginning with the tax year 1994, a copy of the federal Form 1040, Form 1040A, Form 1040EZ, or 1040 PC, whichever is applicable, must be filed with Form 40, pursuant to ORS 316.457 and OAR 150-316-0460, or the return will be deemed incomplete.
# (2)
(2) For tax years beginning on or after January 1, 1969 and before December 31, 1993, a complete copy of the federal income tax return, including all schedules, must be filed with the department.
[ED. NOTE: Forms referenced are available from the agency.]
Amendment history
Renumbered from 150-314.410(1), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-314-0209 · Substantial Authority, Adequate Disclosure and…
- 150-314-0215 · Listed Transaction Understatement; Penalty
- 150-314-0220 · Additional Assessments
- 150-314-0222 · Five-Year Statute of Limitations
- 150-314-0224 · Time Limit to Make Adjustment
- 150-314-0226 · Notification of Gain Realized Upon the Sale or Exchange…
- 150-314-0228 · Extension of Period for Assessment
- 150-314-0230 · Effect of Federal Extension of Period for Assessment
- 150-314-0240 · Refunds Generally
- 150-314-0242 · Refunds
- 150-314-0244 · Minimum Offset Amount
- 150-314-0246 · Interest Computation — Offset
- 150-314-0248 · Refund Offset Priority
- 150-314-0250 · Refunds; Net Operating Loss and Net Capital Loss…
- 150-314-0252 · Effect of Federal Extension of Period for Assessment
- 150-314-0254 · Separate Refunds When a Joint Return Has Been Filed
- 150-314-0256 · Refunds of Tax Overpayments to Spouse or Heirs
- 150-314-0265 · Model Recordkeeping and Retention
- 150-314-0267 · Requirement to Provide Copies of Documents
- 150-314-0275 · Definition: Collection Charge
- 150-314-0277 · Payment Secured by Bond, Deposit or Otherwise
- 150-314-0279 · Statute of Limitation on Tax Collection