A child-caring agency, as defined under ORS 418.205, must apply for a certificate of tax compliance as required by ORS 418.255 pursuant to OAR 150-305-0304.

Statutory/Other Authority

ORS 305.100 & 418.255

Statutes/Other Implemented

ORS 418.255

History

REV 20-2023, amend filed 12/11/2023, effective 12/11/2023
REV 11-2023, temporary amend filed 06/09/2023, effective 06/15/2023 through 12/11/2023
REV 83-2016, f. 12-28-16, cert. ef. 1-1-17