OAR 150-314-0540
Rewards for Information
The Department, under the secrecy clause, ORS 314.835, cannot reveal to an informer whether or not the information offered is useful to the Department, and the Department can make no payment of an award until the additional tax recovered by virtue of the information has actually been paid and received. Informers must be advised in advance that they must rely on the Department for fair treatment and have no recourse, and that payments of rewards may be long delayed while issues involved in determination of tax liability are finally resolved.
Amendment history
Renumbered from 150-314.855, REV 34-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0385 · Apportionment Formula
- 150-314-0390 · Property Factor; In General
- 150-314-0392 · Property Factor; Property Used for the Production of…
- 150-314-0394 · Property Factor; Consistency in Reporting
- 150-314-0396 · Property Factor; Numerator
- 150-314-0398 · Property Factor; Valuation of Owned Property
- 150-314-0400 · Property Factor; Valuation of Rented Property
- 150-314-0402 · Property Factor; Timber
- 150-314-0404 · Property Factor; Intangible Drilling Costs
- 150-314-0406 · Property Factor; Averaging Property Value
- 150-314-0415 · Payroll Factor; In General
- 150-314-0417 · Payroll Factor; Numerator
- 150-314-0425 · Sales Factor; Definition of Gross Receipts
- 150-314-0427 · Sales Factor; Numerator
- 150-314-0429 · Sales Factor; Sales of Tangible Personal Property in…
- 150-314-0431 · Sales Factor; Sales of Tangible Personal Property to…
- 150-314-0435 · Sales Factor; Sales Other Than Sales of Tangible…
- 150-314-0437 · Gross Receipts Related to Deferred Gain or Loss
- 150-314-0455 · Modified Factors for Publishing
- 150-314-0460 · Apportionment of Net Loss
- 150-314-0465 · Sales Factor for Interstate Broadcasters
- 150-314-0466 · Definition of Programming and Subscription Services
- 150-314-0470 · Interstate Broadcasters: Net Income Attributable to this…
- 150-314-0475 · Consistent Treatment of Partnership Items
- 150-314-0480 · Publicly Traded Partnerships Taxed as Corporations
- 150-314-0485 · Partnership Information Returns
- 150-314-0487 · Partnership Penalty
- 150-314-0495 · Corporation Tax Credits — Converting a C Corporation to…
- 150-314-0497 · Corporation Tax Credits — Converting an S Corporation to…
- 150-314-0510 · Definitions for Composite Tax Returns and Pass-through…
- 150-314-0515 · Oregon Composite Tax Return
- 150-314-0520 · Pass-through Entity Withholding Requirements
- 150-314-0521 · Pass-through entity elective tax: Estimated tax;…
- 150-314-0522 · Pass-through entity elective tax: Electing entities…
- 150-314-0525 · Exceptions to Pass-through Entity Withholding…
- 150-314-0530 · Divulging Particulars of Returns and Reports Prohibited
- 150-314-0535 · Information That May Be Furnished
- 150-314-0540 · Rewards for Information
- 150-314-0545 · Combat Zone Benefits
- 150-314-0733 · Partnership Pays Election After Federal Centralized…