OAR 150-317-0500: Applicable Date

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

OAR 150-317-0500 to 150-317-0670, concerning consolidated Oregon returns, apply to tax years beginning on or after January 1, 1986.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 317.705

History: Renumbered from 150-317.705, REV 69-2016, f. 8-15-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85

This rule cites

Cited by

No inbound citations found.

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