For purposes of reforestation credit, the Department of Revenue adopts the definition of "reasons beyond the taxpayer's control" defined in Department of Forestry rule OAR 629-23-420 filed 8-1-08 and certified effective 9-1-08.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 315.104

History

Renumbered from 150-315.104(10), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-2009, f. & cert. ef. 7-31-09
RD 7-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-316.094(10)
RD 11-1988, f. 12-19-88, cert. ef. 12-31-88