Or. Admin. Code § 150-315-0110

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

Section 150-315-0110 - Scholarship Tax Credit

The form required by this section should not be attached to the tax return, but must be kept with the taxpayer's records. Upon audit or examination, the information must be made available to the department to verify any credit claimed under this section.

REV 8-2001, f. & cert. ef. 12-31-01; Renumbered from 150-315.237(8), REV 45-2016, f. 8-12-16, cert. ef. 9/1/2016

Forms referenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 315.237