{"data":{"id":"us-or/ors-305.125","jurisdiction":"us-or","citation":"ORS 305.125","heading":"Application of administrative rules.","body":"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:\n      (1) The taxpayer filed the report or return by the date it was due; and\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a38aa4891fa74dcd91b572a129edc8c0631b321827efbd76fbb40e68fb8eb348","source_id":"us-or","stale":false,"prev":"us-or/ors-305.120","next":"us-or/ors-305.127"},"notice":"GroundRules: Original legal text. Not legal advice."}