Or. Admin. Code § 471-031-0080

Current through Register Vol. 63, No. 12, December 1, 2024

Section 471-031-0080 - Tax Compromise Policy

(1) It shall be the policy of the Director to compromise tax claims pursuant to the provisions of ORS 657.515(7) where it appears that such action would be in the best interests of all parties involved and the statutory criteria for a settlement has been met.

(2) The effective date for implementing this rule shall be retroactive to June 23rd, 2002.

1DE 150, f. & ef. 2-9-76; ED 4-2002, f. 6-20-02 cert ef 6-23-02; ED 4-2004, f. 7-30-04, cert. ef. 8-1-04

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.515 & 657.517