Oregon Tax: Revised rule addresses application of 2009 tax amnesty program's 25% post-amnesty penalty

Amended Rule OAR 150-305.100-(C), Or. Dept. of Rev. (eff. 3/19/10). Pursuant to 2009 law [S.B. 880] that established a state tax amnesty program which ran from October 1, 2009 through November 19, 2009, the department has issued a revised rule "to define terms and articulate policy relating to the tax amnesty program" specifically as it relates to:

- Filing dates and deadlines;
- Installment payments;
- Amnesty-related closing agreements; and
- When the 25% post-amnesty penalty will be imposed and when it may be waived.

Under the 2009 tax amnesty program, qualified participants had the opportunity to avoid all tax penalties and 50% of interest which would otherwise have been due.