OAR 150-315-0018: Reforestation Credit: Reasons Beyond the Taxpayer’s Control

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 315.104

History: Renumbered from 150-315.104(10), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2009, f. & cert. ef. 7-31-09 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.094(10) RD 11-1988, f. 12-19-88, cert. ef. 12-31-88

This rule cites

No citations extracted.

Cited by

No inbound citations found.

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