The Oregon Department of Revenue ("DOR") will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon Corporate Activity Tax ("CAT") rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment) and OAR 150-317-1420 (Damages Received as a Result of Litigation). A summary of each of those rules can be found in our October 26, 2020 article.

If you wish to attend the hearing, you may join via ZoomGov (Password: 509506) or join by phone based on location: 669-254-5252 - San Jose; 646-828-7666 - New York. The meeting ID is 161 532 5808. If you wish to testify at the hearing, you must register prior to the hearing. Registration begins at 8:45 a.m. on November 24, 2020, in the Zoom conference. Please note, however, the public hearing will close at 9:15 a.m. if no person registers to testify. You may also send comments to the DOR before the public comment deadline closes at 5:00 p.m. on November 24, 2020, via email to rulescoordinator.dor@oregon.gov, via fax to (503) 945-8290, or via mail to 955 Center St. NE, Salem, OR 97301-2555. All written comments must be received no later than 5:00 p.m. on November 24, 2020.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.