In an administrative order, the Oregon Department of Revenue (1) repealed a rule related to Oregon’s Multistate Tax Compact (MTC) statute, (2) changed the method for utility and telecommunication providers to elect a double-weighted sales factor and (3) provided instructions on the time to adjust a return based on another taxing authority’s correction. Effective October 7, 2013, Oregon repealed ORS 305.655, which included the provisions of the MTC authorizing the use of an evenly-weighted three-factor apportionment formula. The administrative order made conforming changes by repealing the corresponding rule, OAR 150-305.655. The administrative order also amended the method whereby taxpayers engaged in utilities or telecommunications may elect to use a double-weighted sales apportionment factor. Pursuant to OAR 150-314.280(3), a taxpayer may make the election by completing schedule AP and using the double-weighted sales apportionment factor on an original or amended tax return. Finally, OAR 150-314.410(4) now provides that the Department may mail a Notice of Deficiency at any time within two years after the Department receives notice of a change from the IRS, another state’s taxing authority, or a report required to be filed by the taxpayer. The amended rule includes examples of its application. Or. Adm. Order No. REV 11-2013 (eff. Jan. 1, 2014).