The signature gathering period for any tax year for which an entity seeks to be included on a schedule of the individual tax return begins July 1 of the tax year two years prior to the year in which being included on a schedule is sought and extends through June 30 of the tax year being included on a schedule is sought. For example: if an entity seeks to be included on a schedule of the individual tax return for tax year 2021, the signature gathering period is from July 1, 2019, through June 30, 2021.

Statutory/Other Authority

ORS 305.100, 305.720 & 305.753

Statutes/Other Implemented

ORS 305.720

History

REV 6-2025, minor correction filed 07/16/2025, effective 07/16/2025
REV 31-2022, amend filed 12/27/2022, effective 01/01/2023
REV 30-2020, amend filed 12/23/2020, effective 01/01/2021
REV 15-2020, temporary amend filed 08/07/2020, effective 08/07/2020 through 02/02/2021
Renumbered from 150-305.727(3)(b)-(B), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16
REV 2-2001, f. 7-31-01, cert. ef. 8-1-01
REV 13-2000, f. 12-29-00, cert. ef. 12-31-00