Application of administrative rules.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Administration of Revenue and Tax Laws; Appeals
  5. Application of administrative rules.

Checkout our iOS App for a better way to browser and research.


(1) The taxpayer filed the report or return by the date it was due; and

(2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]


Download our app to see the most-to-date content.