§ 314.355 — Returns when tax year changed

Oregon § 314.355

• Jurisdiction: Oregon
• Vol.: 8
• Title 29: Revenue and Taxation
• Ch. 314: Taxes Imposed Upon or Measured by Net Income

Text

If a taxpayer changes the tax year on the basis of which net income is computed, the taxpayer shall, at the time and in the manner the Department of Revenue prescribes, make a separate return of net income received during the period intervening between the end of the former income year of the taxpayer and the beginning of the new income year.

Legislative History

1957 c.632 §6 (enacted in lieu of 316.520); 1987 c.293 §58