Or. Admin. Code § 150-317-0670

Current through Register Vol. 64, No. 1, January 1, 2025

Section 150-317-0670 - Application for Relief

If the application of ORS 317.715 is unduly burdensome or produces an inequitable or unreasonable result, the taxpayer may request relief under this section. The request for relief must be made in writing to the Oregon Department of Revenue, Business Division. The request for relief must be filed within 180 days after the beginning of the tax year for which the relief is being requested, and must include the following information:

(1) A statement that the request for relief is made under the provisions of ORS 317.725(1)(b);

(2) A concise statement of the facts on which the request is based;

(3) A statement of the proposed solution; and

(4) A statement of the impact of the proposed solution on the tax liability of the taxpayer.

Or. Admin. Code § 150-317-0670

RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; REV 12-2000, f. 12-29-00, cert. ef. 12-31-00; Renumbered from 150-317.725(1)(b), REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.725