OAR 150-318-0010
Incorporation by Reference of Rules of ORS Chapters 314, 316 and 317
So far as they may be pertinent, the rules approved by the Department of Revenue pertaining to ORS Chapter 314, Income Taxation generally, and to ORS Chapter 317, The Corporation Excise Tax Act of 1929, are incorporated herein by reference and made applicable to like sections of ORS Chapter 318.
Amendment history
Renumbered from 150-318.000, REV 52-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (5 sections)
- 150-318-0010 · Incorporation by Reference of Rules of ORS Chapters 314,…
- 150-318-0020 · Effective Date of Act
- 150-318-0030 · Relation of Act to ORS Chapter 317
- 150-318-0040 · Income Subject to Tax Under ORS Chapter 318
- 150-318-0050 · U.S. Government Obligations