ORS 305.690
Redline — January 1, 2015 → current.View current text →
Current — January 1, 2017
As of January 1, 2015
As used in ORS 305.690 to 305.753, unless the context otherwise requires:
As used in ORS 305.690 to 305.753, unless the context otherwise requires:
(1) “Biennial years” means the two income tax years of individual taxpayers that begin in the two calendar years immediately following the calendar year in which a list is certified under ORS 305.715.
(1) “Biennial years” means the two income tax years of individual taxpayers that begin in the two calendar years immediately following the calendar year in which a list is certified under ORS 305.715.
(2) “Commission” means the Oregon Charitable Checkoff Commission.
(2) “Commission” means the Oregon Charitable Checkoff Commission.
(3) “Department” means the Department of Revenue.
(3) “Department” means the Department of Revenue.
(4) “Eligibility roster” means a list, prepared under ORS 305.715 and maintained by the commission in chronological order based on the date of form listing or date of eligibility determination, whichever is later, of charitable and governmental entities seeking inclusion on the Oregon individual income tax return forms.
(4) “Eligibility roster” means a list, prepared under ORS 305.715 and maintained by the commission in chronological order based on the date of form listing or date of eligibility determination, whichever is later, of charitable and governmental entities seeking inclusion on the Oregon individual income tax return forms.
(5) “Form listed” or “form listing” means being listed on the Oregon individual income tax return form.
(5) “Form listed” or “form listing” means being listed on the Oregon individual income tax return form.
(6) “Instruction listing” means being listed on the Department of Revenue instructions for tax return checkoff contribution.
(6) “Instruction listing” means being listed on the Department of Revenue instructions for tax return checkoff contribution.
(7) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2014.
(7) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2016.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.