See OAR 150-314-0224 which explains what adjustments can be included in a Notice of Deficiency when a federal audit report is received.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 305.265

History

Renumbered from 150-305.265(4)(a), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89