The form required by this section should not be attached to the tax return, but must be 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.

[ED. NOTE: Forms referenced are available from the agency.]

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 315.237

History

Renumbered from 150-315.237(8), REV 45-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-2001, f. & cert. ef. 12-31-01