Or. Admin. Code § 150-305-0396

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-305-0396 - Signature Gathering Period

The signature gathering period for any tax year for which an entity seeks to be included on a schedule of the individual tax return begins July 1 of the tax year two years prior to the year in which being included on a schedule is sought and extends through June 30 of the tax year being included on a schedule is sought. For example: if an entity seeks to be included on a schedule of the individual tax return for tax year 2021, the signature gathering period is from July 1, 2019, through June 30, 2021.

REV 13-2000, f. 12-29-00, cert. ef. 12-31-00; REV 2-2001, f. 7-31-01, cert. ef. 8-1-01; Renumbered from 150-305.727(3)(b)-(B), REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 15-2020, temporary amend filed 08/07/2020, effective 8/7/2020through 2/2/2021; REV 30-2020, amend filed 12/23/2020, effective 1/1/2021; REV 31-2022, amend filed 12/27/2022, effective 1/1/2023

Statutory/Other Authority: ORS 305.100, 305.720 & 305.753

Statutes/Other Implemented: ORS 305.727