1. (1) Agricultural employer overtime tax credit applications must be submitted electronically with the department.

2. (2) Corrections.

   1. (a) An applicant may correct information submitted to the department no later than January 31 following the calendar year for which the applicant seeks credit.
   2. (b) A corrected application must be submitted electronically with the department.

Statutory/Other Authority

ORS 305.100 & 2022 Oregon Laws Chapter 115, Section 9

Statutes/Other Implemented

2022 Oregon Laws Chapter 115

History

REV 26-2023, adopt filed 12/26/2023, effective 01/01/2024