Oregon § 316.363 Returns; instructions

Oregon Statutes

§ 316.363 — Returns; instructions

Oregon § 316.363

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.363 (Returns; instructions) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 316.363 (2026).

Text

The instructions to the individual state income tax return form required to be filed by this chapter shall:

(1)Be written in simple words used in their commonly understood senses that convey meanings clearly and directly;

(2)Be written in primarily simple, rather than compound or complex, sentences that are as short as possible;

(3)Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text;

(4)Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section;

(5)Have the text of the instructions printed in roman type at least as large as

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The instructions to the individual state income tax return form required to be filed by this chapter shall:
(1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly;
(2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible;
(3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text;
(4) Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section;
(5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded;
(6) Have margins that are adequate for purposes of readability, and have a line length of the text not exceeding four inches for a column;
(7) Have section headings printed in a contrasting color, typeface or size; and
(8) Be printed so that the contrast and legibility of the ink and paper used is substantially the equivalent of black ink on white paper.