Or. Admin. Code § 150-315-0073

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

Section 150-315-0073 - Filing and Corrections of Agricultural Employer Overtime Credit Application

(1) Agricultural employer overtime tax credit applications must be submitted electronically with the department.

(2) Corrections.

(a) An applicant may correct information submitted to the department no later than January 31 following the calendar year for which the applicant seeks credit.

(b) A corrected application must be submitted electronically with the department.

Or. Admin. Code § 150-315-0073

REV 26-2023, adopt filed 12/26/2023, effective 1/1/2024

Statutory/Other Authority: ORS 305.100 & 2022 Oregon Laws Chapter 115, Section 9

Statutes/Other Implemented: 2022 Oregon Laws Chapter 115