- (1) It shall be the policy of the Director to compromise tax claims pursuant to the provisions of ORS 657.515(7) where it appears that such action would be in the best interests of all parties involved and the statutory criteria for a settlement has been met.
- (2) The effective date for implementing this rule shall be retroactive to June 23rd, 2002.
Statutory/Other Authority
ORS 657
Statutes/Other Implemented
ORS 657.515 & 657.517
History
ED 4-2004, f. 7-30-04, cert. ef. 8-1-04
ED 4-2002, f. 6-20-02 cert ef 6-23-02
1DE 150, f. & ef. 2-9-76