ORS § 314.355
Current through 2024 Regular Session legislation effective March 27, 2024
If a taxpayer changes the tax year on the basis of which net income is computed, the taxpayer shall, at the time and in the manner the Department of Revenue prescribes, make a separate return of net income received during the period intervening between the end of the former income year of the taxpayer and the beginning of the new income year.
ORS 314.355