OAR 150-315-0100: Child Care Division Contribution Credit

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

The form required by this section should not be attached to the tax return, but 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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 315.213

History: Renumbered from 150-315.213(4), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2002, f. 6-26-02, cert. ef. 6-30-02

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