OAR 150-305-0396: Signature Gathering Period
Edition: Current OARD snapshotEffective: 2025-07-16Last verified: 2026-09-07
The signature gathering period for any tax year for which an entity seeks to be included on a schedule of the individual tax return begins July 1 of the tax year two years prior to the year in which being included on a schedule is sought and extends through June 30 of the tax year being included on a schedule is sought. For example: if an entity seeks to be included on a schedule of the individual tax return for tax year 2021, the signature gathering period is from July 1, 2019, through June 30, 2021.
Official history and status
Statutory/Other Authority: ORS 305.100, 305.720 & 305.753
Statutes/Other Implemented: ORS 305.720
History: REV 6-2025, minor correction filed 07/16/2025, effective 07/16/2025 REV 31-2022, amend filed 12/27/2022, effective 01/01/2023 REV 30-2020, amend filed 12/23/2020, effective 01/01/2021 REV 15-2020, temporary amend filed 08/07/2020, effective 08/07/2020 through 02/02/2021 Renumbered from 150-305.727(3)(b)-(B), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2001, f. 7-31-01, cert. ef. 8-1-01 REV 13-2000, f. 12-29-00, cert. ef. 12-31-00
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Official source: https://secure.sos.state.or.us/oard/