The rule under OAR 150-316-0020 shall be followed in determining how adjustments due to adoption of effective dates in the federal Tax Reform Act of 1984 shall be reported.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.031

History

Renumbered from 150-317.021, REV 67-2016, f. 8-15-16, cert. ef. 9-1-16
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85