OAR 813-090-0040: Qualified Basis Limited by Application

Edition: Current OARD snapshotEffective: 2025-11-25Last verified: 2026-09-07

Official history and status

Statutory/Other Authority: ORS 456.555

Statutes/Other Implemented: ORS 456.508, 456.510, 456.513, 456.559, 456.605, 456.625, 456.722 & 26 U.S.C. § 42

History: OHCS 47-2025, amend filed 11/21/2025, effective 11/25/2025 OHCS 30-2025, temporary amend filed 07/09/2025, effective 07/09/2025 through 01/04/2026 OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 Reverted to HSG 7-1991, f. & cert. ef. 12-19-91 OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90 HSG 18-1989, f. & cert. ef. 11-3-89 HSG 3-1989(Temp), f. & cert. ef. 6-8-89 HSG 1-1988, f. & cert. ef. 3-8-88 HSG 13-1987(Temp), f. & ef. 9-28-87

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