US Laws, Codes, Statutes & Cases

TITLE 29

REVENUE AND TAXATION

 

Chapter     305.     Administration of Revenue and Tax Laws; Appeals

                  306.     Property Taxation Generally

                  307.     Property Subject to Taxation; Exemptions

                  308.     Assessment of Property for Taxation

                  308A.  Land Special Assessments

                  309.     Board of Property Tax Appeals; Ratio Studies

                  310.     Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs

                  311.     Collection of Property Taxes

                  312.     Foreclosure of Property Tax Liens

                  314.     Taxes Imposed Upon or Measured by Net Income

                  315.     Personal and Corporate Income or Excise Tax Credits

                  316.     Personal Income Tax

                  317.     Corporation Excise Tax

                  318.     Corporation Income Tax

                  319.     Motor Vehicle and Aircraft Fuel Taxes

                  320.     Miscellaneous Taxes

                  321.     Timber and Forestland Taxation

                  323.     Cigarettes and Tobacco Products

                  324.     Oil and Gas Tax

 

_______________

 

Chapter 305 — Administration of Revenue and Tax Laws; Appeals

 

2007 EDITION

 

ADMINISTRATION; APPEALS

 

REVENUE AND TAXATION

 

DEPARTMENT OF REVENUE

 

(Organization)

 

305.005     Definitions

 

305.015     Policy

 

305.025     Department of Revenue; organization; planning; seal

 

305.035     Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond

 

305.045     Duties of director

 

305.057     Delegation of authority

 

305.060     Offices of department; equipment and supplies

 

305.063     Department of Revenue Administration Account; use; limitation

 

305.065     Deputy director; appointment; qualifications

 

305.075     Employees; appointment; duties; compensation and expenses

 

305.078     Authority of Department of Revenue to require fingerprints

 

305.085     Charges for maps, documents or publications

 

(Tax Administration)

 

305.100     Rules; forms

 

305.102     Constitutional property tax limit; rules

 

305.105     Declaratory rulings by department; rules

 

305.110     Duty to construe tax laws; instruction of officers acting under tax laws

 

305.120     Enforcement of tax laws

 

305.130     Department as party to actions involving property subject to certain tax liens; complaint and summons

 

305.140     Power to release real property from certain tax liens

 

305.145     When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules

 

305.150     Closing agreements

 

305.155     Cancellation of uncollectible tax; filing order; releasing liens

 

305.157     Extending statutory periods of limitation

 

305.160     Reports from public officers

 

305.170     Complaints concerning tax laws; reports and recommendations to Legislative Assembly

 

305.180     Effect of tax warrant for purposes of out-of-state collection

 

305.182     Filing of warrants for unpaid taxes; release, cancellation and satisfaction

 

305.184     Certificate of outstanding warrants; fee; rules

 

305.190     Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena

 

305.192     Disclosure of books and papers relating to appraisal or assessment of industrial property

 

305.193     Disclosure of tax information to designated persons; rules

 

305.195     Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information

 

305.200     Witness fees and mileage

 

305.215     Conflicting claims for credit for dependent; notice procedure; appeal; evidence as public record

 

305.217     When deduction for amounts paid as wages or remuneration permitted

 

305.220     Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation

 

305.222     Determination of interest rate

 

305.225     Request of assistance by law enforcement agency; disclosure of tax records

 

305.228     Penalty for second dishonored payment of taxes; waiver

 

305.229     When penalties not imposed; rules

 

(Representation of Taxpayer)

 

305.230     Qualifications of persons representing taxpayer; procedure for designating representative; rules

 

305.242     Representation before department or magistrate of designated partnership tax matters; designated tax partner

 

305.245     Representation before tax court magistrate by officer or employee of county or department

 

305.260     Representation before department or magistrate by former department personnel prohibited

 

(Tax Deficiencies; Notice; Appeals)

 

305.263     Order requiring filing report or return; show cause; contempt; appeal

 

305.265     Deficiency notice; payment of deficiency; assessment; appeal; interest; rules

 

305.267     Extension of time to issue notice of deficiency or assessment

 

305.270     Refund of excess tax paid; claim procedure

 

305.271     Refund transfer or assignment prohibited; exception

 

305.275     Persons who may appeal due to acts or omissions

 

305.280     Time for filing appeals; denial of appeal

 

305.285     Correction of tax and assessment rolls for subsequent tax years during pendency of appeal

 

305.288     Valuation changes for residential property substantial value error and for good and sufficient cause

 

305.290     Extension of time for making assessment due to bankruptcy

 

305.295     Cancellation of tax, penalty or interest; rules

 

305.305     Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension

 

305.330     Tax liability of reorganized business entity

 

305.375     Disposition of penalties; payment of refunds

 

(License Lists)

 

305.380     Definitions for ORS 305.385

 

305.385     Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules

 

SUBPOENAS RELATING TO INDUSTRIAL PROPERTY

 

305.390     Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant

 

305.392     Process for limiting scope of third-party subpoena

 

305.394     When industrial plant owner may choose not to produce information sought by subpoena

 

305.396     Protection of confidentiality of industrial property information obtained by subpoena

 

305.398     Disclosure and use of industrial property confidential information obtained by third-party subpoena

 

305.400     Payment of costs of subpoena compliance; determination of costs

 

APPEALS OF INDUSTRIAL PROPERTY OR PLANTS

 

305.403     Election to appeal value of principal or secondary industrial property to tax court; dismissal of appeal to board of property tax appeals

 

OREGON TAX COURT

 

(General)

 

305.404     Oregon Tax Court; definitions; usage

 

305.405     Oregon Tax Court; creation; jurisdiction

 

305.410     Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases

 

305.412     Jurisdiction to determine value

 

305.415     Service of papers and process

 

305.418     When mailed complaint considered to be filed

 

305.419     Tax, penalty and interest payable before appeal; how determined; waiver; refund

 

305.420     Issuance of subpoenas; administration of oaths; depositions

 

305.422     Waiver of penalty for failure to timely file property return

 

305.425     Proceedings to be without jury and de novo; issues reviewable; rules of procedure

 

305.427     Burden of proof in tax court proceedings

 

305.430     Hearings to be open to public; report of proceedings; exception; confidential information

 

305.437     Damages for frivolous or groundless appeal or appeal to delay

 

305.440     Finality of unappealed decision of tax court; effect of appeal to Supreme Court

 

305.445     Appeals to Supreme Court; reviewing authority and action on appeal

 

305.447     Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court

 

305.450     Publication of tax court decisions

 

305.452     Election and term of judge; vacancy; recommendation of appointees to fill vacancy

 

305.455     Qualifications of judge; inapplicability of disqualification-for-prejudice provision

 

305.460     Salary, expenses, disability and retirement of judge and magistrates

 

305.470     Presiding judge; functions

 

305.475     Offices of tax court; location of hearings

 

305.480     State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel

 

305.485     Records

 

(Industrial Property Appeals)

 

305.487     Findings and policy

 

305.489     Considerations in adopting rules

 

(Fees)

 

305.490     Filing fees; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts

 

305.492     Fees and expenses of witnesses

 

305.493     Fees for transcripts or copies of records

 

(Representation)

 

305.494     When shareholder may represent corporation in tax court proceedings

 

(Magistrate Division)

 

305.498     Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate

 

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

 

305.505     Magistrate division records; statistical reports

 

305.525     Notice to taxpayer of right to appeal

 

(Appeals Procedure; Effect of Pendency of Appeal)

 

305.560     Appeals procedure generally; procedure when taxpayer is not appellant; intervention

 

305.565     Stay of collection of taxes, interest and penalties pending appeal; exception; bond

 

305.570     Standing to appeal to regular division of tax court; perfection of appeal

 

305.575     Authority of tax court to determine deficiency

 

(Constitutional Limits Upon Property Taxes; Effects; Determination)

 

305.580     Exclusive remedies for certain determinations; priority of petitions

 

305.583     Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements

 

305.585     Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing

 

305.586     Legislative findings; policy on remedies for misspent bond proceeds

 

305.587     Tax court findings; orders; refunds; bond measure construction; other relief

 

305.589     Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs

 

305.591     Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied

 

INTERGOVERNMENTAL TAX RELATIONS

 

(Federal and Other States)

 

305.605     Application of tax laws within federal areas in state

 

305.610     Reciprocal recognition of tax liability; actions in other states for Oregon taxes

 

305.612     Reciprocal offset of tax refunds in payment of liquidated tax obligations; rules

 

305.615     Apportionment of moneys received from United States in lieu of property taxes

 

(Local)

 

305.620     Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals

 

305.625     State and political subdivisions are employers for purpose of withholding city or county income tax

 

305.630     Compliance with city or county income tax ordinance required

 

305.635     Rate of withholding to be designated by city or county; forms

 

305.640     Discrimination among employers prohibited

 

305.645     Department of Revenue to provide services to political subdivisions

 

MULTISTATE TAX COMPACT

 

305.655     Multistate Tax Compact

 

305.660     Director of department to represent state; alternate

 

305.665     Appointment of consultants from political subdivisions imposing taxes having multistate impact

 

305.675     Application of compact provisions relating to interstate audits

 

305.676     Mediation and arbitration laws not applicable to Multistate Tax Commission processes

 

305.685     Multistate Tax Commission Revolving Account

 

CHARITABLE CHECKOFF PROGRAM

 

305.690     Definitions for ORS 305.690 to 305.753

 

305.695     Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses

 

305.700     Officers; meetings; quorum; director as nonvoting member

 

305.705     Duties of chairperson

 

305.710     Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff

 

305.715     Determination of eligibility; certification of entities to be listed on tax return

 

305.720     Qualification for entity for contributions by checkoff

 

305.723     Eligibility roster

 

305.725     Application of entity

 

305.727     Instruction listing; qualifications

 

305.730     Financial report of entity

 

305.735     Effect of qualification; notice if entity not qualified

 

305.740     Standards for continuing eligibility

 

305.745     Inclusion of eligible entities on tax return

 

305.747     Administrative expenses; crediting contributions to entities; rules

 

305.749     Payment to Nongame Wildlife Fund; rules

 

305.751     Rules

 

305.753     State Treasurer may solicit donations to eligible entities; department rules

 

REFUNDS

 

305.760     Paying over funds to State Treasurer and writing checks for refunds

 

305.762     Election for direct deposit of personal income tax refund

 

305.765     Refund of taxes adjudged invalid

 

305.770     Report of taxpayers paying invalid tax; issuance and payment of warrants

 

305.775     Interest on amount of refund in certain cases

 

305.780     Taxes due prior to year in which suit brought

 

305.785     Appropriation

 

305.790     Manner of payment of certain costs and expenses

 

305.792     Surplus refund donations to education

 

305.794     Transfer to State School Fund

 

MISCELLANEOUS PROVISIONS

 

305.805     Repeal of intangibles income tax law not to affect accrued taxes

 

305.810     Verification of return, statement or document filed under tax laws

 

305.815     False return, statement or document prohibited

 

305.820     Date when writing, remittance or electronic filing deemed received by tax officials

 

305.822     Prohibition on state or local tax on Internet access

 

305.823     Local government tax on telephone services prohibited

 

305.830     Collection of fines, penalties and forfeitures; disbursement; cost of collection

 

305.840     Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form

 

305.845     Remedies exclusive

 

305.850     Use of collection agency

 

TAXPAYER BILL OF RIGHTS

 

305.860     Statement of rights of taxpayers; distribution

 

305.865     Taxpayer rights

 

305.870     Personnel evaluation not based on amount of taxes collected

 

305.875     Rights of taxpayer in meeting or communication with department

 

305.880     Waiver of interest or penalty when department misleads taxpayer

 

305.885     Right of clear explanation

 

305.890     Right to enter into agreement to satisfy liability in installment payments

 

305.895     Action against property before issuance of warrant prohibited; prerequisites for warrant

 

305.900     Short title

 

PENALTIES

 

305.990     Criminal penalties

 

305.992     Civil penalty for failure to file return for three consecutive years

 

DEPARTMENT OF REVENUE

 

(Organization)

 

      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” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

 

      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 laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]

 

      305.020 [Formerly 306.020; repealed by 1969 c.520 §49]