2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 305

• 305.005 Definitions.
• 305.010 [Formerly 306.010; repealed by 1969 c.520 49]
• 305.015 Policy.
• 305.020 [Formerly 306.020; repealed by 1969 c.520 49]
• 305.025 Department of Revenue; organization; planning; seal.
• 305.030 [Formerly 306.030; repealed by 1969 c.520 49]
• 305.035 Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.
• 305.040 [Formerly 306.040; repealed by 1969 c.520 49]
• 305.045 Duties of director.
• 305.050 [Formerly 306.050; repealed by 1969 c.520 49]
• 305.055 [Formerly 306.230; repealed by 1969 c.520 49]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.
• 305.060 Offices of department; equipment and supplies.
• 305.063 Department of Revenue Administration Account; use; limitation.
• 305.065 Deputy director; appointment; qualifications.
• 305.070 [Formerly 306.070; repealed by 1969 c.520 49]
• 305.075 Employees; appointment; duties; compensation and expenses.
• 305.078 Authority of Department of Revenue to require fingerprints.
• Note: 305.078 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.080 [Formerly 306.080; repealed by 1969 c.520 49]
• 305.083 [1969 c.520 13; repealed by 1973 c.402 30]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.
• 305.090 [Formerly 306.090; repealed by 1983 c.605 6] (Tax Administration)
• 305.100 Rules; forms.
• 305.102 Local budget and property tax law; compliance with constitutional limit; rules.
• Note: 305.102 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• Note: Legislative Counsel has substituted chapter 459, Oregon Laws 1991, for the words this Act in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 20 of ORS.
• 305.105 Declaratory rulings by department; rules.
• 305.110 Duty to construe tax laws; instruction of officers acting under tax laws.
• 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.
• 305.125 Application of administrative rules.
• 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.
• Note: 305.195 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.200 Witness fees and mileage.
• 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.
• 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.
• 305.227 [1985 c.85 2; repealed by 1993 c.593 10]
• 305.228 Penalty for second dishonored payment of taxes; waiver.
• 305.229 When penalties not imposed; rules.
• 305.230 Qualifications of persons representing taxpayer; procedure for designating representative; rules.
• 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.
• Note: 305.242 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.245 Representation before tax court magistrate by officer or employee of county or department.
• 305.250 [1969 c.520 12; repealed by 1975 c.705 12]
• 305.260 Representation before department or magistrate by former department personnel prohibited.
• 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.
• 305.283 [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.
• 305.286 Deferred billing credit in property tax appeals; conditions; procedure; interest.
• Note: 305.286 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.287 Determination of real market value of property tax account or components.
• 305.288 Valuation changes for residential property substantial value error or 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.
• 305.350 [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.
• 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.
• Note: Sections 2 and 4, chapter 576, Oregon Laws 2009, provide:
• Sec. 2.
• Sec. 4.
• 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.
• 305.403 Appeal of value of principal or secondary industrial property in tax court.
• 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.
• Note: 305.412 was added to and made a part of 305.404 to 305.560 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
• 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.
• 305.435 [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.
• 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.
• 305.465 [1961 c.533 6; repealed by 1975 c.706 10]
• 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.
• 305.487 Findings and policy.
• Note: 305.487 and 305.489 were added to and made a part of 305.404 to 305.560 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
• 305.489 Considerations in adopting rules.
• Note: See note under 305.487. (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.
• 305.494 When shareholder may represent corporation in tax court proceedings.
• 305.495 [1961 c.533 18; 1989 c.980 12; renumbered 305.492 in 1995] (Magistrate Division)
• 305.498 Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.
• 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.
• 305.505 Magistrate division records; statistical reports.
• 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.
• 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] (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.
• 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.
• 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 debt or certain amounts payable; rules.
• Note: See note under 311.666.
• 305.615 Apportionment of moneys received from United States in lieu of property taxes.
• 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.
• Note: 305.645 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. 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.
• 305.670 [1967 c.242 5; repealed by 1979 c.691 7]
• 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.
• 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.
• Note: Section 8, chapter 822, Oregon Laws 2007, provides:
• Sec. 8.
• 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 [Formerly 305.835; 1993 c.797 29; 1995 c.79 116; 2005 c.94 25; 2005 c.836 13; 2007 c.822 13; repealed by 2007 c.822 24]
• 305.751 Rules.
• 305.753 State Treasurer may solicit donations to eligible entities; department rules.
• 305.754 Designation of contribution to political party on income tax return.
• Note: 305.754 to 305.759 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.755 [Formerly 306.260; repealed by 1969 c.166 8 and 1969 c.520 49]
• 305.756 Oregon Political Party Fund.
• Note: See note under 305.754.
• 305.757 Payments to treasurers of political parties.
• Note: See note under 305.754.
• 305.758 Payment to political party considered contribution for purposes of campaign finance regulation.
• Note: See note under 305.754.
• 305.759 Contribution to political party on income tax return not to be claimed as tax credit.
• Note: See note under 305.754. 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.
• Note: Section 4, chapter 299, Oregon Laws 2011, provides:
• Sec. 4.
• 305.794 Transfer to State School Fund.
• 305.796 Election to contribute refund to account in Oregon 529 College Savings Network; rules.
• Note: Section 4, chapter 527, Oregon Laws 2011, provides:
• Sec. 4.
• 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.
• Note: 305.822 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 305.823 Local government tax on telephone services prohibited.
• Note: 305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
• 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.
• 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.
• 305.845 Remedies exclusive.
• 305.850 Use of collection agency.
• Note: 305.850 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. 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.
• 305.990 Criminal penalties.
• 305.992 Civil penalty for failure to file return for three consecutive years.