Or. Admin. R. 150-315-0071 - Appeal From a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit.

150-315-0071
Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit.

(1) An employer that applied for the Agricultural Employer Overtime Tax Credit may appeal to the department if the department denies or adjusts the application submitted.

(2) An appeal request must be emailed to the email address provided in the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment.

(3) An appeal must be submitted to the department within 30 days of the date on the Notice of Agricultural Employer Overtime Tax Credit Application Denial or Notice of Agricultural Employer Overtime Tax Credit Application Adjustment. The appeal must include:

(a) The reason for the appeal;

(b) An explanation of the disagreement; and

(c) Documentation supporting the employer’s position.

(4) The department’s appeal determination results may be appealed to the Oregon Tax Court.