Section 305.125 - Application of administrative rules.

OR Rev Stat § 305.125 (2019) (N/A)
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(1) The taxpayer filed the report or return by the date it was due; and

(2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]