Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals

• 305.005   Definitions.
  As used in the revenue and tax laws of this state, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Director”...
• 305.010   [Formerly 306.010; repealed by 1969 c.520 §49]
• 305.015   Policy.
  It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax...
• 305.020   [Formerly 306.020; repealed by 1969 c.520 §49]
• 305.025   Department of Revenue; organization; planning; seal.
  (1) The Department of Revenue is established. (2) The Department of Revenue shall consist of administrative divisions. Each of the administrative divisions of the department...
• 305.030   [Formerly 306.030; repealed by 1969 c.520 §49]
• 305.035   Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.
  (1) The Department of Revenue shall be under the supervision of the Director of the Department of Revenue who shall be appointed for a term...
• 305.040   [Formerly 306.040; repealed by 1969 c.520 §49]
• 305.045   Duties of director.
  (1) Except as otherwise provided by law, the Director of the Department of Revenue shall coordinate all of the activities of the Department of Revenue,...
• 305.050   [Formerly 306.050; repealed by 1969 c.520 §49]
• 305.055   [Formerly 306.230; repealed by 1969 c.520 §49]
• 305.057   Delegation of authority.
  Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the...
• 305.060   Offices of department; equipment and supplies.
  (1) The Department of Revenue shall maintain its principal offices in the state capital and shall be furnished with suitable office quarters under ORS 276.004....
• 305.063   Department of Revenue Administration Account; use; limitation.
  (1) There is established in the General Fund of the State Treasury the Department of Revenue Administration Account. Notwithstanding any other law, such amounts as...
• 305.065   Deputy director; appointment; qualifications.
  The Director of the Department of Revenue, with the approval of the Governor, may designate a deputy director, to serve at the pleasure of the...
• 305.070   [Formerly 306.070; repealed by 1969 c.520 §49]
• 305.075   Employees; appointment; duties; compensation and expenses.
  (1) Subject to any applicable provisions of the State Personnel Relations Law: (a) The Director of the Department of Revenue may appoint and remove such...
• 305.078   Authority of Department of Revenue to require fingerprints.
  For the purpose of requesting a state or nationwide criminal records check under ORS 181.534, the Department of Revenue may require the fingerprints of a...
• 305.080   [Formerly 306.080; repealed by 1969 c.520 §49]
• 305.083   [1969 c.520 §13; repealed by 1973 c.402 §30]
• 305.085   Charges for maps, documents or publications.
  The Department of Revenue is hereby authorized to charge a reasonable sum reflecting its costs, for each copy sold of maps, documents, or publications such...
• 305.090   [Formerly 306.090; repealed by 1983 c.605 §6]
• 305.100   Rules; forms.
  The Department of Revenue shall: (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the...
• 305.102   Constitutional property tax limit; rules.
  The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local...
• 305.105   Declaratory rulings by department; rules.
  The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any...
• 305.110   Duty to construe tax laws; instruction of officers acting under tax laws.
  The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting...
• 305.115   [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]
• 305.120   Enforcement of tax laws.
  (1) The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is...
• 305.130   Department as party to actions involving property subject to certain tax liens; complaint and summons.
  (1) The Department of Revenue may be made a party in any action in any court of this state or of the United States having...
• 305.140   Power to release real property from certain tax liens.
  (1) Any person having an interest in or lien upon any real property may request the Department of Revenue in writing to release such real...
• 305.145   When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.
  (1) The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely...
• 305.150   Closing agreements.
  (1) The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or...
• 305.155   Cancellation of uncollectible tax; filing order; releasing liens.
  (1) The Department of Revenue shall cancel an unpaid tax imposed by laws of the State of Oregon that is collected by the department, including...
• 305.157   Extending statutory periods of limitation.
  (1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is...
• 305.160   Reports from public officers.
  The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes...
• 305.170   Complaints concerning tax laws; reports and recommendations to Legislative Assembly.
  The Department of Revenue: (1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all...
• 305.180   Effect of tax warrant for purposes of out-of-state collection.
  (1) For the purposes of out-of-state collections, a tax warrant shall have the effect of a judgment as provided by ORS 205.125 and 314.430. However,...
• 305.182   Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
  (1) The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided...
• 305.184   Certificate of outstanding warrants; fee; rules.
  (1) Upon request of any person, the Secretary of State shall issue a certificate showing whether there is on file in the Office of the...
• 305.190   Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena.
  (1) Subject to ORS 305.390 and 305.392, the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of...
• 305.192   Disclosure of books and papers relating to appraisal or assessment of industrial property.
  (1) Notwithstanding ORS 192.410 to 192.505 or any other law or rule, any books or papers produced by an owner or any other person with...
• 305.193   Disclosure of tax information to designated persons; rules.
  (1) Notwithstanding any law restricting the disclosure of taxpayer particulars or other tax information, the Department of Revenue may adopt rules permitting the disclosure of...
• 305.195   Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information.
  (1) The Department of Revenue may serve upon any taxpayer written interrogatories to be answered by the taxpayer served or, if the taxpayer served is...
• 305.200   Witness fees and mileage.
  Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in...
• 305.210   [Formerly 306.210; repealed by 1981 c.705 §8]
• 305.215   Conflicting claims for credit for dependent; notice procedure; appeal; evidence as public record.
  (1) Where there are conflicting claims to a personal exemption credit for a dependent allowed under the personal income tax laws, the Department of Revenue...
• 305.217   When deduction for amounts paid as wages or remuneration permitted.
  No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration...
• 305.220   Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation.
  (1) Unless specifically provided otherwise by statute or by rule of the Director of the Department of Revenue adopted pursuant to subsection (3) of this...
• 305.222   Determination of interest rate.
  For purposes of determining the interest rate established under ORS 305.220: (1) In the case of a refund of tax ordered by the Oregon Tax...
• 305.225   Request of assistance by law enforcement agency; disclosure of tax records.
  (1) Notwithstanding ORS 314.835, if the Department of Revenue determines that assistance of a law enforcement agency is necessary to insure compliance with any of...
• 305.227   [1985 c.85 §2; repealed by 1993 c.593 §10]
• 305.228   Penalty for second dishonored payment of taxes; waiver.
  (1) The Department of Revenue shall assess a penalty against any person who has previously tendered a dishonored check, draft, order or electronic funds transfer...
• 305.229   When penalties not imposed; rules.
  Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting...
• 305.230   Qualifications of persons representing taxpayer; procedure for designating representative; rules.
  (1) Notwithstanding ORS 9.320: (a) Any person who is qualified to practice law or public accountancy in this state, any person who has been granted...
• 305.240   [1969 c.520 §14; repealed by 1979 c.596 §2]
• 305.242   Representation before department or magistrate of designated partnership tax matters; designated tax partner.
  (1) When the treatment of partnership items on a partner’s return is consistent with the treatment of that item on the partnership return and results...
• 305.245   Representation before tax court magistrate by officer or employee of county or department.
  Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect...
• 305.250   [1969 c.520 §12; repealed by 1975 c.705 §12]
• 305.260   Representation before department or magistrate by former department personnel prohibited.
  No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of...
• 305.263   Order requiring filing report or return; show cause; contempt; appeal.
  (1) If a person fails to file a report or return within 60 days of the time prescribed by any tax law administered by the...
• 305.265   Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
  (1) Except as provided in ORS 305.305, the provisions of this section apply to all reports or returns of tax or tax liability including claims...
• 305.267   Extension of time to issue notice of deficiency or assessment.
  (1) As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 or for an answer to interrogatories...
• 305.270   Refund of excess tax paid; claim procedure.
  (1) If the amount of the tax shown as due on a report or return originally filed with the Department of Revenue with respect to...
• 305.271   Refund transfer or assignment prohibited; exception.
  Except as provided in ORS 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid...
• 305.275   Persons who may appeal due to acts or omissions.
  (1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 and 305.560, if...
• 305.280   Time for filing appeals; denial of appeal.
  (1) Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act,...
• 305.283   [1993 c.270 §11; repealed by 1995 c.650 §114]
• 305.285   Correction of tax and assessment rolls for subsequent tax years during pendency of appeal.
  Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal,...
• 305.288   Valuation changes for residential property substantial value error and for good and sufficient cause.
  (1) The tax court shall order a change or correction applicable to a separate assessment of property to the assessment and tax roll for the...
• 305.290   Extension of time for making assessment due to bankruptcy.
  If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for...
• 305.295   Cancellation of tax, penalty or interest; rules.
  (1) Notwithstanding ORS 305.265 (14), the Department of Revenue may in its discretion, cancel any tax, penalty or interest or any portion thereof, for which...
• 305.305   Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension.
  (1) As used in this section, “appeal” means an appeal to the Internal Revenue Service or any federal court or an appeal to another state’s...
• 305.330   Tax liability of reorganized business entity.
  (1) As used in this section, “reorganized business entity”: (a) Means a business entity that, while operating substantially the same business as another entity that...
• 305.350   [1977 c.790 §1; repealed by 1985 c.105 §1]
• 305.355   [1977 c.790 §2; repealed by 1985 c.105 §1]
• 305.360   [1977 c.790 §3; repealed by 1985 c.105 §1]
• 305.365   [1977 c.790 §4; repealed by 1985 c.105 §1]
• 305.375   Disposition of penalties; payment of refunds.
  The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the...
• 305.380   Definitions for ORS 305.385.
  As used in ORS 305.385: (1) “Agency” means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of...
• 305.385   Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules.
  (1) Upon request of the Department of Revenue, an agency issuing or renewing a license to conduct a business, trade or profession shall annually, on...
• 305.390   Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.
  A subpoena for the production of records may be issued under ORS 305.190 or 305.420 to the owner of an industrial plant, as defined in...
• 305.392   Process for limiting scope of third-party subpoena.
  (1) This section applies to subpoenas issued under ORS 305.190 or 305.420 (4) to owners of industrial plants, as defined in ORS 308.408, for the...
• 305.394   When industrial plant owner may choose not to produce information sought by subpoena.
  (1) If the owner of an industrial plant that is located outside this state is given notice under ORS 305.392, or is served with a...
• 305.396   Protection of confidentiality of industrial property information obtained by subpoena.
  (1) When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, and the...
• 305.398   Disclosure and use of industrial property confidential information obtained by third-party subpoena.
  (1) When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, for use...
• 305.400   Payment of costs of subpoena compliance; determination of costs.
  (1) Any agency or person issuing a subpoena under ORS 305.190 or 305.420 for information concerning industrial property, shall pay the reasonable costs of compliance...
• 305.403   Election to appeal value of principal or secondary industrial property to tax court; dismissal of appeal to board of property tax appeals.
  (1) In the case of a taxpayer dissatisfied with the assessed or specially assessed value of land or improvements of a principal or secondary industrial...
• 305.404   Oregon Tax Court; definitions; usage.
  Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, “tax court” or “Oregon Tax Court” means...
• 305.405   Oregon Tax Court; creation; jurisdiction.
  As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The...
• 305.410   Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases.
  (1) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court and to subsection (2) of this section, the...
• 305.412   Jurisdiction to determine value.
  When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court,...
• 305.415   Service of papers and process.
  Except as otherwise provided in ORS 305.404 to 305.560, the mailing by registered or certified mail of any pleading, decision, order, notice or process, other...
• 305.418   When mailed complaint considered to be filed.
  Any complaint required by law to be filed with the Oregon Tax Court that is: (1) Transmitted through the United States mail, shall be deemed...
• 305.419   Tax, penalty and interest payable before appeal; how determined; waiver; refund.
  (1) Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue...
• 305.420   Issuance of subpoenas; administration of oaths; depositions.
  (1) The judge, a magistrate or the clerk of the tax court, on the request of any party to the proceeding, or the attorney of...
• 305.422   Waiver of penalty for failure to timely file property return.
  If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS...
• 305.425   Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
  (1) All proceedings before the judge of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo....
• 305.427   Burden of proof in tax court proceedings.
  In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to...
• 305.430   Hearings to be open to public; report of proceedings; exception; confidential information.
  (1) Except as provided in subsections (2) and (3) of this section, hearings before the judge or a magistrate of the tax court shall be...
• 305.435   [1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30; 1991 c.459 §16; 1997 c.541 §62; repealed by 1995 c.650 §114]
• 305.437   Damages for frivolous or groundless appeal or appeal to delay.
  (1) Whenever it appears to the Oregon Tax Court that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or...
• 305.440   Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
  (1) The decision of the court shall be binding upon all parties until changed, if at all, by the decision of the Supreme Court upon...
• 305.445   Appeals to Supreme Court; reviewing authority and action on appeal.
  The sole and exclusive remedy for review of any decision or order of the judge of the tax court shall be by appeal to the...
• 305.447   Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
  If, in an appeal under ORS 305.445 involving taxes upon or measured by net income in which an individual taxpayer is a party, the court...
• 305.450   Publication of tax court decisions.
  The tax court shall cause a copy of each of its written decisions to be delivered to the State Court Administrator. The administrator, after consultation...
• 305.452   Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
  (1) The judge of the tax court shall be elected by the electors of the state for a term of six years, in the manner...
• 305.455   Qualifications of judge; inapplicability of disqualification-for-prejudice provision.
  (1) The judge of the tax court shall be a citizen of the United States and of this state, and shall have been admitted to...
• 305.460   Salary, expenses, disability and retirement of judge and magistrates.
  (1) The judge of the tax court shall receive such salary as is provided by law. The presiding magistrate and magistrates of the tax court...
• 305.465   [1961 c.533 §6; repealed by 1975 c.706 §10]
• 305.470   Presiding judge; functions.
  Whenever more than one judge is serving as a judge of the tax court, the judge elected or appointed under ORS 305.452 shall be the...
• 305.475   Offices of tax court; location of hearings.
  The principal office of the tax court shall be in the state capital, but the court may hold hearings in any location designated under ORS...
• 305.480   State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel.
  (1) The State Court Administrator shall act as court administrator for the tax court. Other necessary employees of the court shall be appointed and otherwise...
• 305.485   Records.
  (1) The records of the tax court shall include a register, journal and fee book. (2) The register is a book wherein the clerk shall...
• 305.487   Findings and policy.
  (1) The Legislative Assembly finds that: (a) Principal and secondary industrial property that is appraised by the Department of Revenue under ORS 306.126 and property...
• 305.489   Considerations in adopting rules.
  The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 when adopting administrative rules related to appeals to...
• 305.490   Filing fees; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts.
  (1) Plaintiffs or petitioners filing a complaint or petition in the tax court shall pay a filing fee for each complaint or petition as follows:...
• 305.492   Fees and expenses of witnesses.
  Any witness subpoenaed or whose deposition is taken shall receive the fees and mileage provided for witnesses in ORS 44.415 (2). Witnesses for the state...
• 305.493   Fees for transcripts or copies of records.
  The tax court may fix a fee, not in excess of the fees charged and collected by the clerks of the circuit court, for comparing,...
• 305.494   When shareholder may represent corporation in tax court proceedings.
  Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on...
• 305.495   [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]
• 305.498   Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.
  (1) The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit...
• 305.500   [1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995]
• 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.
  (1) Except as provided in subsection (2) of this section, an appeal to the tax court shall be heard by a tax court magistrate unless...
• 305.505   Magistrate division records; statistical reports.
  (1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued....
• 305.510   [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]
• 305.514   [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]
• 305.515   [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1; 1971 c.567 §16; 1973 c.752 §11; 1975 c.705 §3; 1977 c.870 §33; 1977 c.892 §55; 1983 c.673 §19; 1985 c.407 §2; 1985 c.759 §39; 1985 c.816 §41; 1989 c.760 §2; 1991 c.459 §18; 1991 c.790 §18; 1993 c.270 §13; 1993 c.612 §2; 1997 c.99 §45; 1997 c.170 §19; repealed by 1995 c.650 §114]
• 305.520   [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]
• 305.525   Notice to taxpayer of right to appeal.
  At the same time that a notice of assessment, letter of refund denial or determination or an order of the board of property tax appeals...
• 305.530   [1961 c.533 §27; 1967 c.78 §10; 1971 c.567 §17; 1975 c.762 §18; 1977 c.870 §14; repealed by 1995 c.650 §114]
• 305.535   [1961 c.533 §28; 1969 c.355 §2; 1977 c.870 §15; 1977 c.892 §57; 1981 c.804 §85; 1983 s.s. c.5 §2; 1991 c.459 §20; 1993 c.270 §14; repealed by 1995 c.650 §114]
• 305.540   [1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]
• 305.543   [1983 c.673 §21; 1991 c.459 §21; 1997 c.541 §69; repealed by 1995 c.650 §114]
• 305.545   [1961 c.533 §32; repealed by 1995 c.650 §114]
• 305.550   [1961 c.533 §31; 1971 c.351 §2; repealed by 1995 c.650 §114]
• 305.555   [1961 c.533 §33; 1993 c.270 §15; repealed by 1995 c.650 §114]
• 305.560   Appeals procedure generally; procedure when taxpayer is not appellant; intervention.
  (1)(a) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the Department of Revenue, an appeal under ORS...
• 305.565   Stay of collection of taxes, interest and penalties pending appeal; exception; bond.
  (1) Except as provided in subsection (2) of this section, proceedings for the collection of any taxes, interest or penalties resulting from an assessment of...
• 305.570   Standing to appeal to regular division of tax court; perfection of appeal.
  (1)(a) Any person, including a county assessor or county tax collector aggrieved by and affected by a written decision of a tax court magistrate issued...
• 305.575   Authority of tax court to determine deficiency.
  In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265, the tax court has jurisdiction to determine the correct amount...
• 305.580   Exclusive remedies for certain determinations; priority of petitions.
  (1) The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning: (a) The effect of the...
• 305.583   Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements.
  (1) An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580. (2)(a) For purposes...
• 305.585   Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing.
  (1) A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI...
• 305.586   Legislative findings; policy on remedies for misspent bond proceeds.
  (1) The Legislative Assembly finds that, when general obligation bonds are issued by a government unit to finance the cost of capital construction or improvements,...
• 305.587   Tax court findings; orders; refunds; bond measure construction; other relief.
  (1) If, in a proceeding commenced under ORS 305.583, the regular division of the Oregon Tax Court finds that a challenged tax, fee, charge or...
• 305.589   Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs.
  (1) A local government unit or an association of local government units acting for the common benefit of and on behalf of consenting members may...
• 305.591   Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied.
  (1) If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply...
• 305.605   Application of tax laws within federal areas in state.
  Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of...
• 305.610   Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
  (1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a...
• 305.612   Reciprocal offset of tax refunds in payment of liquidated tax obligations; rules.
  (1) The Director of the Department of Revenue may enter into an intergovernmental agreement with the United States Financial Management Service and the Internal Revenue...
• 305.615   Apportionment of moneys received from United States in lieu of property taxes.
  The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency...
• 305.620   Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals.
  (1) Any state agency or department may enter into agreements with any political subdivision of this state for the collection, enforcement, administration and distribution of...
• 305.625   State and political subdivisions are employers for purpose of withholding city or county income tax.
  If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by...
• 305.630   Compliance with city or county income tax ordinance required.
  The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial)...
• 305.635   Rate of withholding to be designated by city or county; forms.
  The city or county shall designate clearly the rate of withholding to be used by the State of Oregon or political subdivision and shall provide...
• 305.640   Discrimination among employers prohibited.
  Nothing in ORS 305.620 to 305.640 consents to the application of any law that has the effect of imposing more burdensome requirements on the State...
• 305.645   Department of Revenue to provide services to political subdivisions.
  If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the...
• 305.655   Multistate Tax Compact.
  The Multistate Tax Compact is hereby enacted into law and entered into on behalf of this state with all other jurisdictions legally joining therein in...
• 305.660   Director of department to represent state; alternate.
  The Director of the Department of Revenue shall constitute the member of the Multistate Tax Commission who shall represent Oregon on such multistate commission. If,...
• 305.665   Appointment of consultants from political subdivisions imposing taxes having multistate impact.
  The Governor of Oregon shall appoint one person from the City of Portland, and from time to time one person from any other municipality or...
• 305.670   [1967 c.242 §5; repealed by 1979 c.691 §7]
• 305.675   Application of compact provisions relating to interstate audits.
  Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. [1967 c.242 §6]
• 305.676   Mediation and arbitration laws not applicable to Multistate Tax Commission processes.
  Any alternative dispute resolution process undertaken under the authority of the Multistate Tax Commission need not comply with and is not subject to ORS chapter...
• 305.685   Multistate Tax Commission Revolving Account.
  (1) There is created in the General Fund of the State Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any other law, all moneys received...
• 305.690   Definitions for ORS 305.690 to 305.753.
  As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) “Biennial years” means the two income tax years of individual taxpayers that...
• 305.695   Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses.
  (1) There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and as nonvoting members, one Representative appointed...
• 305.700   Officers; meetings; quorum; director as nonvoting member.
  (1) The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice...
• 305.705   Duties of chairperson.
  (1) The chairperson shall be the chief executive officer of the Oregon Charitable Checkoff Commission. The chairperson shall be responsible for the expenditure of all...
• 305.710   Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff.
  (1) The Department of Revenue shall notify the Oregon Charitable Checkoff Commission of the number of lines available for the material described in ORS 305.745...
• 305.715   Determination of eligibility; certification of entities to be listed on tax return.
  (1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the biennial years, for listing...
• 305.720   Qualification for entity for contributions by checkoff.
  Subject to ORS 305.710, 305.723 and 305.745, an entity qualifies for listing on the eligibility roster for form listing to receive contributions by means of...
• 305.723   Eligibility roster.
  (1) In the event that one or more entities are certified and placed on the eligibility roster under ORS 305.715 but not all entities can...
• 305.725   Application of entity.
  (1) Each entity desiring to receive contributions by means of checkoff on the Oregon individual income tax return shall make initial application to the Oregon...
• 305.727   Instruction listing; qualifications.
  (1) In addition to the opportunity to be listed on the Oregon individual tax return forms under ORS 305.725, an entity on the eligibility roster...
• 305.730   Financial report of entity.
  (1) Each entity desiring to be listed on the Oregon individual income tax return in order to receive contributions by means of checkoff for the...
• 305.735   Effect of qualification; notice if entity not qualified.
  (1) Upon determination, pursuant to initial application, that an entity qualifies for listing on the Oregon individual income tax return to receive contributions by means...
• 305.740   Standards for continuing eligibility.
  (1) Prior to the end of each even-numbered calendar year, and subject to subsection (2) of this section, the Oregon Charitable Checkoff Commission shall examine...
• 305.745   Inclusion of eligible entities on tax return.
  (1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (2), the Department of Revenue shall cause the name...
• 305.747   Administrative expenses; crediting contributions to entities; rules.
  (1) Amounts equal to the amounts checked off under ORS 305.745 shall be remitted by the Department of Revenue to the State Treasurer who shall...
• 305.749   Payment to Nongame Wildlife Fund; rules.
  The following are applicable to the Nongame Wildlife Fund checkoff program established under ORS 496.380 to 496.390: (1) Subject to subsection (4) of this section,...
• 305.751   Rules.
  The Department of Revenue shall adopt such rules as are necessary for the operation of the Oregon Charitable Checkoff Commission and the administration of ORS...
• 305.753   State Treasurer may solicit donations to eligible entities; department rules.
  (1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants...
• 305.755   [Formerly 306.260; repealed by 1969 c.166 §8 and 1969 c.520 §49]
• 305.760   Paying over funds to State Treasurer and writing checks for refunds.
  In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds...
• 305.762   Election for direct deposit of personal income tax refund.
  (1) At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the...
• 305.765   Refund of taxes adjudged invalid.
  In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any...
• 305.770   Report of taxpayers paying invalid tax; issuance and payment of warrants.
  The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a...
• 305.775   Interest on amount of refund in certain cases.
  If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part...
• 305.780   Taxes due prior to year in which suit brought.
  Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof,...
• 305.785   Appropriation.
  There hereby is appropriated out of the moneys in the General Fund in the State Treasury, not otherwise appropriated, the amounts necessary to carry out...
• 305.790   Manner of payment of certain costs and expenses.
  Payment of any attorney fees or reasonable expenses under ORS 305.447 or 305.490 shall be made by the Department of Revenue in the manner provided...
• 305.792   Surplus refund donations to education.
  (1) The Department of Revenue shall cause a checkoff box to be printed on the personal income and corporate income or excise tax returns for...
• 305.794   Transfer to State School Fund.
  Amounts certified by the Department of Revenue to the State Treasurer under ORS 305.792 shall be transferred by the department to the State School Fund...
• 305.805   Repeal of intangibles income tax law not to affect accrued taxes.
  The repeal of the Intangibles Income Tax Act of 1931, as amended, shall not affect the assessment and collection of any tax, penalty or interest...
• 305.810   Verification of return, statement or document filed under tax laws.
  Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of...
• 305.815   False return, statement or document prohibited.
  No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that...
• 305.820   Date when writing, remittance or electronic filing deemed received by tax officials.
  (1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals,...
• 305.822   Prohibition on state or local tax on Internet access.
  (1) As used in this section: (a) “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected...
• 305.823   Local government tax on telephone services prohibited.
  A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or...
• 305.824   [2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
• 305.830   Collection of fines, penalties and forfeitures; disbursement; cost of collection.
  (1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 137.295 shall be deposited in a suspense account established under...
• 305.835   [1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989]
• 305.840   Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.
  Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county...
• 305.845   Remedies exclusive.
  The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in...
• 305.850   Use of collection agency.
  (1) Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a...
• 305.860   Statement of rights of taxpayers; distribution.
  (1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms: (a) The rights of a taxpayer...
• 305.865   Taxpayer rights.
  Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895. [1989 c.625...
• 305.870   Personnel evaluation not based on amount of taxes collected.
  In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar...
• 305.875   Rights of taxpayer in meeting or communication with department.
  In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between...
• 305.880   Waiver of interest or penalty when department misleads taxpayer.
  A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer...
• 305.885   Right of clear explanation.
  A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that...
• 305.890   Right to enter into agreement to satisfy liability in installment payments.
  (1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any...
• 305.895   Action against property before issuance of warrant prohibited; prerequisites for warrant.
  (1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s real or...
• 305.900   Short title.
  ORS 305.860 to 305.900 shall be known and cited as “The Taxpayer Bill of Rights.” [1989 c.625 §66] PENALTIES
• 305.990   Criminal penalties.
  (1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent,...
• 305.992   Civil penalty for failure to file return for three consecutive years.
  (1) If any returns required to be filed under ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered...

Last modified: August 7, 2008