Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
A policy is a written guideline provided to taxpayers to explain procedures or provide guidance in particular fact situations.
Policies are not law nor are they subject to public hearing as are the administrative rules. However, in some cases, the policy is referred to and supported by the Business License Law and the Business Tax Law (e.g., 7.02.600 C. 2. regarding LLC members).
All official policies adopted by the Revenue Division are reviewed internally before formal adoption by signature of the Director of the Revenue Division.
BTP: Net Operating Loss Carryforwards Disallowance and Allowance for Entity Changes
BTP: Real Estate Brokers with Separate Business Activity (Including Residential Rentals)
BTP: Tenants in Common (TIC) Joint Ventures (JV) and Other Forms of Joint Ownership Tax Assessment
BTP: Treatment of Business Income for Nonresident Individuals