{"data":{"id":"us-or/ors-316.363","jurisdiction":"us-or","citation":"ORS 316.363","heading":"Returns; instructions.","body":"The instructions to the individual state income tax return form required to be filed by this chapter shall:\n      (1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly;\n      (2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible;\n      (3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text;\n      (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;\n      (5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded;\n      (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;\n      (7) Have section headings printed in a contrasting color, typeface or size; and\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a653bcfd46ad5a46a8115a39cd06054f2500bd105d3f7d32402877f8e42e82d2","source_id":"us-or","stale":false,"prev":"us-or/ors-316.362","next":"us-or/ors-316.364"},"notice":"GroundRules: Original legal text. Not legal advice."}