The form required by this section should not be attached to the tax return, but kept with the taxpayer’s records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 315.213

History

Renumbered from 150-315.213(4), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
REV 3-2002, f. 6-26-02, cert. ef. 6-30-02