Or. Admin. R. 150-314-0220

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0220 - Addit ional Assessments

(1) The filing of a 'tentative return' which does not reveal the details of income or deductions is not considered a filing within the meaning of ORS 314.410, and the statute of limitations upon an additional assessment does not begin to run until a detailed return, showing items of income and deductions, is filed. Beginning with the tax year 1994, a copy of the federal Form 1040, Form 1040A, Form 1040EZ, or 1040 PC, whichever is applicable, must be filed with Form 40, pursuant to ORS 316.457 and OAR 150-316.457, or the return will be deemed incomplete.

(2) For tax years beginning on or after January 1, 1969 and before December 31, 1993, a complete copy of the federal income tax return, including all schedules, must be filed with the department.

1958-59; 6-68; 11-71; RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-314.410(1), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Forms referenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.410