So far as they may be pertinent, the rules approved by the Department of Revenue pertaining to ORS Chapter 314, Income Taxation generally, and to ORS Chapter 317, The Corporation Excise Tax Act of 1929, are incorporated herein by reference and made applicable to like sections of ORS Chapter 318.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 318.031

History

Renumbered from 150-318.000, REV 52-2016, f. 8-13-16, cert. ef. 9-1-16
1-69
1-65
1955