Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 315 - PERSONAL INCOME TAX CREDITS
Section 150-315-0110 - Scholarship Tax Credit
Universal Citation: OR Admin Rules 150-315-0110
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Forms referenced are available from the agency.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 315.237
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