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Oregon Department of Revenue: Notice of proposed rulemaking

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The Department of Revenue undertakes administrative rulemaking to implement and interpret its statutory authority. The department intends to amend a Corporate Activity Tax administrative rule, OAR 150-317-1200, Cost Input or Labor Cost Subtractions.

A public hearing will be held on December 15, 2022 at 10 a.m. remotely through Zoom:

Join by video:


Join by phone:


Meeting ID: 160 617 1672

Passcode: 079070

If you wish to testify at the hearing, please join the meeting at 9:45 a.m. on December 15, 2022 or email [email protected] in advance of the hearing to register. The hearing will close at 10:15 a.m. if no person registers to testify.

We will accept public comment during the public hearing. However, you may also send written comments to the department by email, fax, or mail:

955 Center St NE

Salem, OR 97301-2555

E-mail: [email protected]

FAX: 503-945-8290

All written comments must be received no later than 5 p.m. on December 21, 2022. Comments received after that will not be considered.

In compliance with the Americans with Disabilities Act, this information is available in alternative formats upon request. Anyone who requires an auxiliary aid or service for effective communication, or a modification of policies or procedures to participate, should make a request as soon as possible but no later than 48 hours before the scheduled hearing. Please contact me if you have questions or need an accommodation.

Information about the department’s permanent rulemaking, including notices of proposed rulemaking, draft rules, scheduled public hearing, and upcoming public comment period will be posted on the department’s website at https://www.oregon.gov/dor/about/Pages/rules.aspx, and will be published in the December 1, 2022 Oregon Bulletin.

Katie Thiel

Administrative Rules Coordinator

Director’s Office

955 Center St NE

Salem, OR 97301-2555

Direct telephone: 503-949-9285

E-mail: [email protected]

FAX: 503-945-8290

Stay Connected with Oregon Department of Revenue:
Department of Revenue Homepage | Contact us

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