ORS 316.363: Returns; instructions.

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.