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Section 305.005 - Definitions. - (1) "Department" means the Department of Revenue. (2) "Director" means...
Section 305.025 - Department of Revenue; organization; planning; seal. - (2) The Department of Revenue shall consist of administrative divisions....
Section 305.035 - Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond. - (2) The appointment of the director is subject to confirmation...
Section 305.045 - Duties of director. - (2) The director shall provide administrative staff, fiscal, planning and...
Section 305.060 - Offices of department; equipment and supplies. - (2) Necessary printing for the department shall be performed in...
Section 305.063 - Department of Revenue Administration Account; use; limitation. - (2) The amounts credited and transferred to the Department of...
Section 305.075 - Employees; appointment; duties; compensation and expenses. - (a) The Director of the Department of Revenue may appoint...
Section 305.078 - Authority of Department of Revenue to require fingerprints. - (1)(a) Is employed or applying for employment by the department;...
Section 305.081 - Definitions. - (1) "Account" means a demand deposit account, checking or negotiable...
Section 305.084 - Financial institution data match system. - (2) Using the data match system, not more than once...
Section 305.086 - Delinquent child support obligor. - (2) As used in this section: (a) "Delinquent child support...
Section 305.088 - Disclosure of transmission prohibited. - (2) This section applies only to disclosures regarding information that...
Section 305.091 - Authorized purposes. - (a) The collection of debts by the department; or (b)...
Section 305.094 - Rules. - (a) A representative from an association representing banks in this...
Section 305.100 - Rules; forms. - (1) Make such rules and regulations it deems proper to...
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules. - Note: 305.102 was enacted into law by the Legislative Assembly...
Section 305.120 - Enforcement of tax laws. - (2) The Director of the Department of Revenue may call...
Section 305.125 - Application of administrative rules. - (1) The taxpayer filed the report or return by the...
Section 305.127 - Means of providing notice required by department; rules. - (a) The department is not expressly prohibited by law from...
Section 305.130 - Department as party to actions involving property subject to certain tax liens; complaint and summons. - (2) The complaint in such action shall set forth with...
Section 305.140 - Power to release real property from certain tax liens. - (a) A warrant provided for in ORS 314.430, 321.570, 323.610...
Section 305.145 - When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules. - (a) An employee of the department or of a county...
Section 305.150 - Closing agreements. - (2) Such agreement shall be final and conclusive on the...
Section 305.155 - Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens. - (a) The tax has been delinquent for seven or more...
Section 305.157 - Extending statutory periods of limitation. - (2) The Secretary of State shall publish the order in...
Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly. - (1) Shall see that complaints concerning the law may be...
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection. - (2) The department shall give 30 days’ written notice to...
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction. - (2) Certification of warrants for unpaid taxes by the Director...
Section 305.184 - Certificate of outstanding warrants; fee; rules. - (2) Notwithstanding the provisions of ORS 79.0525 or subsection (1)...
Section 305.190 - Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena. - (2) If any person disobeys any subpoena of the director,...
Section 305.192 - Disclosure of books and papers relating to appraisal or assessment of industrial property. - (2) Notwithstanding subsection (1) of this section, the department may...
Section 305.193 - Disclosure of tax information to designated persons; rules. - (a) Related to the tax matter that is the subject...
Section 305.195 - Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information. - (2) Each interrogatory shall be answered separately and fully in...
Section 305.215 - Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record. - (2) If an appeal is taken to the Oregon Tax...
Section 305.220 - Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation. - (2) Unless specifically provided otherwise by statute or by rule...
Section 305.222 - Determination of interest rate. - (1) In the case of a refund of tax ordered...
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records. - (2) Each person given access to the confidential tax information...
Section 305.228 - Penalty for second dishonored payment of taxes; waiver. - (a) Lack of funds; (b) Lack of credit; (c) Because...
Section 305.231 - Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund. - (2) If the savings calculated for any subsequent biennium under...
Section 305.239 - Qualifications of persons representing taxpayer; procedure for designating representative; rules. - (a) Any person who is qualified to practice law or...
Section 305.242 - Representation before department or magistrate of designated partnership tax matters; designated tax partner. - (b) Notwithstanding paragraph (a) of this subsection, a tax matters...
Section 305.261 - Department to establish program to assist tax practitioners. - (A) Serve as the first point of contact for tax...
Section 305.262 - Department to establish program dedicating resources to assisting representatives of corporations. - (b) The telephone number and electronic means of communication described...
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal. - (2) Within 10 days after the filing of the petition,...
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules. - (2) As soon as practicable after a report or return...
Section 305.267 - Extension of time to issue notice of deficiency or assessment. - (2) The tax court or the Supreme Court upon appeal,...
Section 305.270 - Refund of excess tax paid; claim procedure. - (2) The claim shall be made on a form prescribed...
Section 305.275 - Persons who may appeal due to acts or omissions. - (a) The person must be aggrieved by and affected by...
Section 305.280 - Time for filing appeals; denial of appeal. - (2) An appeal under ORS 323.416 or 323.623 or from...
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest. - (b) If the appeal relates to property assessed under ORS...
Section 305.288 - Valuation changes for residential property substantial value error or for good and sufficient cause. - (a) For the tax year to which the change or...
Section 305.295 - Cancellation of tax, penalty or interest; rules. - (a) The assessment is based upon an asserted tax deficiency...
Section 305.305 - Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension. - (2) If a deficiency is based wholly or in part...
Section 305.330 - Tax liability of reorganized business entity. - (a) Means a business entity that, while operating substantially the...
Section 305.380 - Definitions for ORS 305.385. - (1) "Agency" means any department, board, commission, division or authority...
Section 305.385 - Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules. - (2) Upon request of the department, an agency shall annually,...
Section 305.390 - Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant. - (1) The information to be produced is to be used...
Section 305.392 - Process for limiting scope of third-party subpoena. - (2) Before any person or the Department of Revenue may...
Section 305.394 - When industrial plant owner may choose not to produce information sought by subpoena. - (2) As used in this section, "industrial plant" has the...
Section 305.396 - Protection of confidentiality of industrial property information obtained by subpoena. - (2) If the department or any person in possession of...
Section 305.398 - Disclosure and use of industrial property confidential information obtained by third-party subpoena. - (2) The confidential information may be disclosed to the following...
Section 305.400 - Payment of costs of subpoena compliance; determination of costs. - (2) Reasonable costs include the cost of locating records, preparing...
Section 305.403 - Appeal of value of state-appraised industrial property in tax court. - (2) An appeal under this section is taken by filing...
Section 305.405 - Oregon Tax Court; creation; jurisdiction. - (1) Is a court of record and of general jurisdiction,...
Section 305.410 - Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases. - (a) ORS chapter 577 relating to Oregon Beef Council contributions....
Section 305.412 - Jurisdiction to determine value. - Note: 305.412 was added to and made a part of...
Section 305.418 - When transmitted complaint or petition considered to be filed. - (2) Any complaint or petition that is required by law...
Section 305.419 - Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund. - (2) Penalty and interest due under subsection (1) of this...
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions. - (2) Any employee of the court designated in writing for...
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure. - (2) If a statute provides for an appeal to or...
Section 305.430 - Hearings to be open to public; report of proceedings; exception; confidential information. - (2) If information is confidential under ORS 308.411 (4) or...
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay. - (2) As used in this section: (a) A taxpayer’s position...
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court. - (2) Upon the final determination of any ad valorem tax...
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court. - (1) Reasonable attorney fees for the appeal under ORS 305.445...
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy. - (2) In the event of a vacancy in the office...
Section 305.455 - Qualifications of judge; inapplicability of disqualification-for-prejudice provision. - (2) Notwithstanding the provision of any other law, the provisions...
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates. - (2) When the judge or a magistrate of the tax...
Section 305.480 - State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel. - (2) The judge and employees of the court shall be...
Section 305.485 - Records. - (2) The register is a book wherein the clerk shall...
Section 305.487 - Findings and policy. - (a) Industrial property that is appraised by the Department of...
Section 305.489 - Considerations in adopting rules. - Note: See note under 305.487.
Section 305.490 - Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts. - (a) For a complaint or petition in the magistrate division,...
Section 305.493 - Fees for transcripts or copies of records. - (2)(a) The Chief Justice of the Supreme Court by order...
Section 305.498 - Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate. - (2) An individual who is appointed as a tax court...
Section 305.501 - Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge. - (2) A party to the appeal may request mediation, or...
Section 305.505 - Magistrate division records; statistical reports. - (2) At the time of preparation biennially of consolidated budgets...
Section 305.560 - Appeals procedure generally; procedure when taxpayer is not appellant; intervention. - (b) The clerk of the tax court shall serve copies...
Section 305.565 - Stay of collection of taxes, interest and penalties pending appeal; exception; bond. - (2) Notwithstanding subsection (1) of this section, the Department of...
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal. - (b) Except for an appeal brought by a county assessor...
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions. - (a) The effect of the limits of section 11b, Article...
Section 305.583 - Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements. - (2)(a) For purposes of this section and a question described...
Section 305.585 - Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing. - (2) The petitioner shall file a petition with the clerk...
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds. - (a) "Capital construction" has the meaning given that term in...
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief. - (a) Order the government unit to make refunds to petitioners...
Section 305.589 - Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs. - (2) Notice of the commencement of a proceeding under this...
Section 305.591 - Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied. - (2) When so ordered by a court, the assessor, tax...
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes. - (2) The Attorney General of Oregon, and collection agencies when...
Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules. - (2) The director may pay a fee charged by the...
Section 305.620 - Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals. - (b) Notwithstanding ORS 314.835, a local government may disclose payment...
Section 305.645 - Department of Revenue to provide services to political subdivisions. - Note: 305.645 was enacted into law by the Legislative Assembly...
Section 305.653 - Multistate Tax Compact. - ______________________________________________________________________________ ARTICLE I PURPOSES The purposes of this compact are...
Section 305.685 - Multistate Tax Commission Revolving Account. - (2) The Department of Revenue may transfer $5,000 from the...
Section 305.690 - Definitions for ORS 305.690 to 305.753. - (1) "Commission" means the Oregon Charitable Checkoff Commission. (2) "Department"...
Section 305.695 - Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses. - (2) The term of office of each voting member is...
Section 305.700 - Officers; meetings; quorum; director as nonvoting member. - (2) The commission shall meet at least once in each...
Section 305.715 - Determination of eligibility; certification of entities to be listed on schedule of tax return. - (b) Upon determination, pursuant to an initial application, that an...
Section 305.720 - Qualification for entity for contributions by checkoff; period of eligibility; reapplication. - (1) Supports private charitable causes or engages in public activities...
Section 305.725 - Application of entity. - (a) The name of the entity. (b) The address of...
Section 305.730 - Financial report of entity. - (2) The financial report shall contain, in detail: (a) The...
Section 305.740 - Commission examination for continuing eligibility; disqualification order. - (2)(a) If the commission determines that an entity certified under...
Section 305.745 - Inclusion of eligible entities on schedule of tax return. - (2) Individual taxpayers who file an Oregon income tax return...
Section 305.747 - Administrative expenses; crediting contributions to entities; rules. - (2)(a) Of the amounts remitted and deposited under subsection (1)...
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules. - (2) In accordance with ORS chapter 183, the Department of...
Section 305.754 - Designation of contribution to political party on income tax return. - (2)(a) The Department of Revenue shall provide, on the face...
Section 305.756 - Oregon Political Party Fund. - Note: See note under 305.754.
Section 305.757 - Payments to treasurers of political parties. - Note: See note under 305.754.
Section 305.758 - Payment to political party considered contribution for purposes of campaign finance regulation. - (2) Any moneys received by the treasurer of a political...
Section 305.759 - Contribution to political party on income tax return not to be claimed as tax credit. - Note: See note under 305.754.
Section 305.762 - Election for direct deposit of personal income tax refund. - (2) The election shall be made on a form prescribed...
Section 305.792 - Surplus refund donations to education. - (2)(a) A personal income taxpayer may elect not to claim...
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules. - (2) A taxpayer may elect to contribute all or a...
Section 305.800 - Taxpayer Advocate. - (2) The office shall assist taxpayers in: (a) Obtaining easily...
Section 305.801 - Authority of Taxpayer Advocate to issue order to department. - (a) Adverse action against a taxpayer by the Department of...
Section 305.802 - Report to Legislative Assembly. - (2) The report required under this section shall include, for...
Section 305.804 - Duty of tax professional to notify department of breach of security. - (a) "Breach of security," "consumer" and "personal information" have the...
Section 305.806 - Posting of information about debtors with delinquent tax debt on department website. - (a) The debtor is not in a department-approved payment plan...
Section 305.810 - Verification of return, statement or document filed under tax laws. - (1) Contain or be verified by a written declaration that...
Section 305.820 - Date when writing, remittance or electronic filing deemed received by tax officials. - (a) Transmitted through the United States mail or by private...
Section 305.822 - Prohibition on state or local tax on Internet access. - (a) "Internet" means the combination of computer and telecommunications facilities,...
Section 305.823 - Local government tax on telephone services prohibited. - Note: 305.823 was enacted into law by the Legislative Assembly...
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection. - (2) In carrying out its duties under this section, the...
Section 305.842 - Application of Internal Revenue Code to certain property tax laws. - (2) As used in ORS 311.666, "Internal Revenue Code" means...
Section 305.850 - Use of collection agency. - (2) The director shall cause to be collected, in the...
Section 305.860 - Statement of rights of taxpayers; distribution. - (a) The rights of a taxpayer and the obligations of...
Section 305.875 - Rights of taxpayer in meeting or communication with department. - (1) The right to an explanation, by an officer or...
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments. - (2) Except as otherwise provided in this section, any agreement...
Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant. - (2) At least 30 days before issuing a warrant for...
Section 305.990 - Criminal penalties. - (2) Any person who gives testimony before the Director of...
Section 305.992 - Civil penalty for failure to file return for three consecutive years. - (2) The penalty imposed under this section is in addition...
Section 305.994 - Civil penalties imposed on financial institution. - (a) Of up to $1,000 on a financial institution for...