OAR 150-317-0500 to 150-317-0670, concerning consolidated Oregon returns, apply to tax years beginning on or after January 1, 1986.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 317.705

History

Renumbered from 150-317.705, REV 69-2016, f. 8-15-16, cert. ef. 9-1-16
RD 12-1990, f. 12-20-90, cert. ef. 12-31-90
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85