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 (Taxes Imposed Upon or Measured by Net Income), Income Taxation generally, and to ORS Chapter 317 (Corporation Excise Tax), The Corporation Excise Tax Act of 1929, are incorporated herein by reference and made applicable to like sections of ORS Chapter 318 (Corporation Income Tax).

Source: Rule 150-318-0010 — Incorporation by Reference of Rules of ORS Chapters 314, 316 and 317, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-318-0010.

Last Updated

Jun. 8, 2021

Rule 150-318-0010’s source at or​.us