Oregon Code § 305.125·Enacted ·Last updated March 01, 2026
Statute Text
Application of administrative rules.
The Department of Revenue may not apply an administrative rule in a manner that
requires a change in the treatment of an item of income or expense, a
deduction, exclusion, credit or other particular on a report or return filed by
a taxpayer if:
(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]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.125
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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