305.262 Department to establish program dedicating resources to assisting representatives of corporations

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305.262 Department to establish program dedicating resources to assisting representatives of corporations. (1)(a) The Department of Revenue shall establish a program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or the application of Oregon corporate income and excise tax laws. The department shall dedicate trained employees, a telephone number and other electronic means of communication exclusively to the program and shall provide resources that are sufficient to enable the program to answer questions and resolve issues in an expedited manner.

(b)The telephone number and electronic means of communication described in paragraph

(a)of this subsection must be separate from the telephone number and electronic means of communication the department uses for general tax questions or questions from tax practitioners.

(2)The department shall clearly list the dedicated telephone number and means of electronic communication described in subsection (1)(a) of this section on any notice or letter the department sends to a business customer. The department may not list on the notice or letter a telephone number or electronic means of communication that the department uses for general tax questions or questions from tax practitioners.

(3)The department shall track customer satisfaction with the program described in subsection

(1)of this section. [2017 c.611 §2]

(Tax Deficiencies; Notice; Appeals)