OAR 137-055-5040: Accrual and Due Dates

Edition: Current OARD snapshotEffective: 2026-01-01Last verified: 2026-09-07

Official history and status

Statutory/Other Authority: ORS 180.345

Statutes/Other Implemented: ORS 18.225, 25.020, 25.080 & 25.166

History: DOJ 9-2025, amend filed 12/22/2025, effective 01/01/2026 DOJ 20-2018, amend filed 09/04/2018, effective 09/05/2018 DOJ 13-2017, amend filed 12/29/2017, effective 01/01/2018 DOJ 10-2004, f. & cert. ef. 7-1-04 DOJ 2-2004, f. 1-2-04 cert. ef. 1-5-04 DOJ 10-2003, f. 9-29-03, cert. ef. 10-1-03, Renumbered from 461-200-5040 DOJ 6-2003(Temp), f. 6-25-03, cert. ef. 7-1-03 thru 12-28-03, Renumbered from 461-200-5040 SSP 4-2003, f. 2-25-03, cert. ef. 3-1-03 AFS 32-2000, f. 11-29-00, cert. ef. 12-1-00, Renumbered from 461-195-0080 AFS 31-1992, f. 10-29-92, cert. ef. 11-1-92 AFS 66-1989, f. 11-28-89, cert. ef. 12-1-89, Renumbered from 461-035-0040 AFS 15-1988, f. & cert. ef. 2-24-88 AFS 93-1982, f. & ef. 10-18-82 AFS 77-1982, f. 8-5-82, ef. 9-1-82

This rule cites

  • this rule — target_record_not_published
  • ORS 25.020 — resolved

Cited by

Official source: https://secure.sos.state.or.us/oard/