Or. Admin. Code § 150-314-0142
When required by the Department (but not otherwise), any person or organization that acted at any time as a broker or agent in stock, bond or commodity transactions (including a bank that cleared orders for depositors' or custodians' accounts) shall make a separate return of information for each customer, showing the total sales and the total purchases. In lieu of information with respect to each of the brokers' customers, the Department may require returns of information with respect only to a specified customer or customers.
Or. Admin. Code § 150-314-0142
With the adoption of Oregon Laws 1984, Ch. 1, (Enrolled HB 3029), ORS 314.363 was repealed. The administrative rules under this section will no longer be in effect for taxable years beginning on or after January 1, 1986. For all prior years, the rules under this section shall remain in full force and effect.
Publications: Publications referenced are available from the agency.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.360