Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
Section 150-315-0060 - Crop Gleaning Credit: Information Required
Universal Citation: OR Admin Rules 150-315-0060
Current through Register Vol. 63, No. 9, September 1, 2024
(1) In addition to the items listed under ORS 315.156(2), the form may require:
(a) The social security
number, federal employer identification number, or phone number of the grower;
(b) Name and address to identify
the gleaning cooperative, food bank, or other charitable organization; or
(c) A signed statement that the
grower has complied with the conditions set forth under ORS
315.154(5)(a)-(c).
(2) For tax years beginning on or after January 1, 1994. The form required by this section should not be attached to the tax return, but must be kept with the taxpayer's records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.156
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