Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
Section 150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer's Control
Universal Citation: OR Admin Rules 150-315-0018
Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of reforestation credit, the Department of Revenue adopts the definition of "reasons beyond the taxpayer's control" defined in Department of Forestry rule OAR 629-23-420 filed 8-1-08 and certified effective 9-1-08.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.104
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