Content area
Abstract
S.B. 880 would authorize the Oregon Department of Revenue (DOR) to initiate a tax amnesty program for taxpayers subject to the corporation excise (income) tax, the personal income tax, the inheritance tax, and the mass transit district tax on self-employment has passed both houses of the Legislature. The program would begin on October 1, 2009 and end on November 19, 2009 and would apply to tax years, reporting periods, and estates for which the DOR could issue a notice of deficiency, as amended and in effect on September 27, 2009.