Or. Admin. R. 150-314-0267

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

Section 150-314-0267 - Requirement to Provide Copies of Documents

(1) Definitions for purposes of this rule.

(a) "Photocopy" (photocopied) means a copy or reproduction of an original document including books and papers; to make a photographic reproduction of any document, printed, pictorial, or other medium of information or recordkeeping.

(b) "Books and papers" has the same meaning as given in OAR 150-305.190.

(2) Books and papers must be provided either as a photocopy, an electronic reproduction, or be made available for photocopying, scanning or other electronic reproduction at a specified time and place for the purposes of administering and verifying compliance with the tax laws. Photocopying is a benefit to both the department and the taxpayer as the photocopy provides objective evidence supporting a tax position and allows for expediting the audit.

(3) When books and papers are requested they will be relevant and reasonable documentation for the issues under examination. The request for information is relevant if it is germane to or applicable to an audit issue.

(4) All books and papers that are acquired during an audit or examination are confidential in accordance with ORS 314.835.

(5) If this requirement creates a hardship for a taxpayer, the auditor or agent will work with the taxpayer to come to a reasonable solution for both parties.

Or. Admin. R. 150-314-0267

REV 10-2007, f. 12-28-07, cert. ef. 1-1-08; Renumbered from 150-314.425-(B), REV 31-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.425