Section 315.058 - Agency to provide tax credit approval information to Department of Revenue.

OR Rev Stat § 315.058 (2019) (N/A)
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(2) Within two months after the close of the tax year in which the approval was issued, a taxpayer that is a pass-through entity that has received approval shall provide to the department, in the manner prescribed by the department, the name and taxpayer identification number of each owner receiving a distributive share of the credit and any other information required by the department pertaining to an owner receiving a distributive share. [2019 c.483 §3]