OAR 150-314-0267
Requirement to Provide Copies of Documents
# (1)
(1) Definitions for purposes of this rule.
(a) "Photocopy" (photocopied) means a copy or reproduction of an original document including books and papers; to make a photographic reproduction of any document, printed, pictorial, or other medium of information or recordkeeping.
(b) "Books and papers" has the same meaning as given in OAR 150-305-0100.
# (2)
(2) Books and papers must be provided either as a photocopy, an electronic reproduction, or be made available for photocopying, scanning or other electronic reproduction at a specified time and place for the purposes of administering and verifying compliance with the tax laws. Photocopying is a benefit to both the department and the taxpayer as the photocopy provides objective evidence supporting a tax position and allows for expediting the audit.
# (3)
(3) When books and papers are requested they will be relevant and reasonable documentation for the issues under examination. The request for information is relevant if it is germane to or applicable to an audit issue.
# (4)
(4) All books and papers that are acquired during an audit or examination are confidential in accordance with ORS 314.835.
# (5)
(5) If this requirement creates a hardship for a taxpayer, the auditor or agent will work with the taxpayer to come to a reasonable solution for both parties.
Amendment history
Renumbered from 150-314.425-(B), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-314-0285 · Assessment of Withholding Tax Against Liable Officers
- 150-314-0290 · Estimated Tax: When Estimates Are Required; Refunds…
- 150-314-0292 · Estimated Tax: When Estimates Are Required For Tax…
- 150-314-0294 · Estimated Tax: Affiliated Corporations
- 150-314-0300 · Estimated Tax: Due Dates of Payments for Short-Period…
- 150-314-0302 · Estimated Tax: Application of Payments
- 150-314-0310 · Requirement to Use Electronic Funds Transfer
- 150-314-0315 · Corporation Estimated Tax: Delinquent or Underestimated…
- 150-314-0317 · Estimated Tax: Consolidated Return Underpayments
- 150-314-0319 · Estimated Tax: Apportioned Returns
- 150-314-0321 · Estimated Tax: Application of Net Loss, Annualized…
- 150-314-0323 · Estimated Tax: Interest on Underpayment
- 150-314-0325 · Estimated Tax: Computation of Underpayment
- 150-314-0327 · Underpayment of Estimated Tax; First and Second…
- 150-314-0335 · Apportionable and Nonapportionable Income Defined
- 150-314-0337 · Apportionable and Nonapportionable Income; Application…