2009 Legislative Summaries provides a brief summary of the 2009 tax-related legislation impacting the Department of Revenue (DOR).

The State of Oregon is offering a Tax Amnesty Program. This opportunity is offered for a limited time. For details check the website http://www.oregontaxamnesty.com

Governor Brewer signed into law HB 2286 on July 10, 2009, which amends A.R.S. § 43-1088 regarding tax credits for contributions to qualifying charities. The law, which goes into effect on September 30, 2009, affects both taxpayers and charitable organizations. For details on those changes, click here. All requests from charitable organizations will now be reviewed under the criteria of the new law.

Effective on January 1st Information Return penalties will change.  If you file the A1-R, Form 165, Form 120S (when the S Corporation is not subject to tax), or Form 99, you need to be aware of these changes.  The penalty for failing to file, filing late (including extensions) or filing an incomplete Information Return is $100 for each month, or part of a month, that the failure continues, up to a maximum penalty of $500.  Additional information on the penalties is available in the instructions for the forms or from Taxpayer Information and Assistance at 602-255-3381.