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Most City offices closed Wednesday, June 19, to observe Juneteenth

The City of Portland recognizes Juneteenth as a formal day of remembrance to honor Black American history and the end of slavery in the United States. Learn about Juneteenth.

LIC-11.11 - Liability Date of "Eighteen Years Old"

Administrative Rules Adopted by Bureaus Pursuant to Rule Making Authority (ARB)
Policy number
LIC-11.11

LIABILITY DATE OF "EIGHTEEN YEARS OLD"

Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority

ARB-LIC-11.11


To determine liability, age shall be determined as of December 31st of each taxable year. The tax will be imposed upon a resident, who is otherwise liable for payment of the full amount of tax, if the resident reaches their 18th birthday by December 31st of any taxable year. The tax may not be prorated if an individual is less than 18 years of age for a portion of a tax year.


HISTORY

Adopted by Director of Revenue Bureau February 20, 2013

Filed for inclusion in PPD March 4, 2013.

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