1. (1) An employer that applied for the Agricultural Employer Overtime Tax Credit may appeal to the department if the department denies or adjusts the application submitted.
2. (2) An appeal request must be emailed to the email address provided in the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment.

3. (3) An appeal must be submitted to the department within 30 days of the date on the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment. The appeal must include:

   1. (a) The reason for the appeal;
   2. (b) An explanation of the disagreement; and
   3. (c) Documentation supporting the employer’s position.
4. (4) The department’s appeal determination results may be appealed to the Oregon Tax Court.

Statutory/Other Authority

ORS 305.100 & ORS 315.133

Statutes/Other Implemented

ORS 315.133

History

REV 8-2025, amend filed 10/02/2025, effective 10/02/2025
REV 26-2023, adopt filed 12/26/2023, effective 01/01/2024