OAR 150-316-0650
Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
The department will waive 50 percent of the $250 penalty if the taxpayer:
# (1)
(1) Submits a timely written request for waiver as required in OAR 150-305-0068;
# (2)
(2) Files a return for that same tax year that is not frivolous under ORS 316.992; and
# (3)
(3) Pays the balance of the account (other than the penalty amount that may be waived under this rule) for the tax period for which waiver is requested, or has entered into and is in compliance with a department-approved plan for payment of the amounts.
Amendment history
Renumbered from 150-316.992, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0495 · Estimated Tax: Joint Return to Single or Separate Return
- 150-316-0497 · Estimated Tax: Single or Separate Returns to Joint Return
- 150-316-0505 · Oregon Lottery Winnings and Losses
- 150-316-0507 · Modification of Federal Taxable Income: Interest and…
- 150-316-0509 · U.S. Government Obligations
- 150-316-0511 · Addition for Original Issue Discount (OID)
- 150-316-0513 · Modification of Federal Taxable Income: Adding Interest…
- 150-316-0515 · Modification of Federal Taxable Income: Adding Federal…
- 150-316-0519 · Gain or Loss Upon the Sale of State and Municipal Bonds…
- 150-316-0525 · U.S. Government Interest in Retirement Accounts
- 150-316-0530 · Pool of Assets that Qualify to Pay State Exempt-Interest…
- 150-316-0535 · Federal Tax Deduction: Accrual Method of Accounting…
- 150-316-0537 · Adjustment of Federal Tax Liability
- 150-316-0545 · Election to Include Child’s Unearned Income — Addition…
- 150-316-0550 · Special Oregon Medical Subtraction
- 150-316-0555 · Modification of Federal Taxable Income: Itemized vs.…
- 150-316-0557 · Modification of Federal Taxable Income: Oregon Income…
- 150-316-0559 · Modification of Federal Taxable Income: Previously Taxed…
- 150-316-0565 · Basis of Depreciable Assets Moved into Oregon
- 150-316-0567 · Property Subject to Accelerated Cost Recovery System
- 150-316-0569 · Adjustment to Income for Basis Differences
- 150-316-0575 · Amount Specially Taxed Under Federal Law to Be Included…
- 150-316-0580 · Definition for Severely Disabled Exemption
- 150-316-0585 · Exemption for Blind and Severely Disabled
- 150-316-0590 · Substantiation for Permanently Severely Disabled
- 150-316-0595 · Exempt Income of Native Americans
- 150-316-0600 · Oregon Investment Advantage Apportionable Income…
- 150-316-0605 · Military Pay Subtraction
- 150-316-0607 · First-time Home Buyer Savings Account
- 150-316-0608 · First-time Home Buyer Savings Account – Cost-of-Living…
- 150-316-0610 · Road Construction Worker’s Travel Expenses
- 150-316-0615 · Substantiation Required for Construction Worker and…
- 150-316-0625 · (Miscellaneous) Valuation of Forest Land or “Farm Use”…
- 150-316-0630 · Scholarship Awards used for Housing Expenses
- 150-316-0635 · Subtraction for Land Contributed to Educational…
- 150-316-0650 · Waiver of Frivolous Return Penalty Imposed Under ORS…
- 150-316-0652 · Frivolous Return Penalty
- 150-316-0662 · Voluntary Self-Identification of Race and Ethnicity: Use…
- 150-316-0663 · Voluntary Self-Identification of Race and Ethnicity;…
- 150-316-0664 · Voluntary Self-Identification of Race and Ethnicity;…