OAR 150-418-0010
Tax Compliance Certificates (Child-Caring Agencies)

(1)

For purposes of this rule, tax programs reviewed for compliance include:

(a)

Personal income tax;

(b)

Income tax withholding;

(c)

Transit payroll tax;

(d)

Corporation excise tax; and

(e)

Corporation income tax.

(2)

The department may issue to a child-caring agency, as defined under ORS 418.205 (Definitions for ORS 418.205 to 418.327, 418.470, 418.475, 418.950 to 418.970 and 418.992 to 418.998), a certificate that shows compliance with tax programs listed in section (1) of this rule upon request of a child-caring agency using forms approved by the department.

(3)

A certificate may be issued to a child-caring agency under section (2) of this rule if:

(a)

All required returns or reports have been filed, whether timely or not, or, in the absence of a return or report, a final assessment of tax has been issued by the department for the preceding three years and any tax period subsequent to the application date for certification; and

(b)

Tax is paid in full for all subject tax program debts for the preceding three years from the application date for certification; or

(c)

The child-caring agency is in compliance with a department-approved payment plan for all subject tax program debts for the preceding three years from the application date for certification.

Source: Rule 150-418-0010 — Tax Compliance Certificates (Child-Caring Agencies), https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-418-0010.

Last Updated

Jun. 8, 2021

Rule 150-418-0010’s source at or​.us