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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
DEPARTMENT OF REVENUE
- Section 305.005 - Definitions.
- Section 305.010 [Formerly 306.010; repealed by 1969 c.520 §49]
- Section 305.015 - Policy.
- Section 305.020 [Formerly 306.020; repealed by 1969 c.520 §49]
- Section 305.025 - Department of Revenue; organization; planning; seal.
- Section 305.030 [Formerly 306.030; repealed by 1969 c.520 §49]
- Section 305.035 - Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.
- Section 305.040 [Formerly 306.040; repealed by 1969 c.520 §49]
- Section 305.045 - Duties of director.
- Section 305.050 [Formerly 306.050; repealed by 1969 c.520 §49]
- Section 305.055 [Formerly 306.230; repealed by 1969 c.520 §49]
- Section 305.057 - Delegation of authority.
- Section 305.060 - Offices of department; equipment and supplies.
- Section 305.063 - Department of Revenue Administration Account; use; limitation.
- Section 305.065 - Deputy director; appointment; qualifications.
- Section 305.070 [Formerly 306.070; repealed by 1969 c.520 §49]
- Section 305.075 - Employees; appointment; duties; compensation and expenses.
- Section 305.078 - Authority of Department of Revenue to require fingerprints.
- Section 305.079 - Charges for maps, documents or publications.
- Section 305.080 [Formerly 306.080; repealed by 1969 c.520 §49]
- Section 305.081 - Definitions.
- Section 305.083 [1969 c.520 §13; repealed by 1973 c.402 §30]
- Section 305.084 - Financial institution data match system.
- Section 305.085
- Section 305.086 - Delinquent child support obligor.
- Section 305.088 - Disclosure of transmission prohibited.
- Section 305.090 [Formerly 306.090; repealed by 1983 c.605 §6]
- Section 305.091 - Authorized purposes.
- Section 305.094 - Rules.
- Section 305.100 - Rules; forms.
- Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
- Section 305.105 - Declaratory rulings by department; rules.
- Section 305.110 - Duty to construe tax laws; instruction of officers acting under tax laws.
- Section 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c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]
- Section 305.120 - Enforcement of tax laws.
- Section 305.125 - Application of administrative rules.
- Section 305.127 - Means of providing notice required by department; rules.
- Section 305.130 - Department as party to actions involving property subject to certain tax liens; complaint and summons.
- Section 305.140 - Power to release real property from certain tax liens.
- Section 305.145 - When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.
- Section 305.150 - Closing agreements.
- Section 305.155 - Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens.
- Section 305.157 - Extending statutory periods of limitation.
- Section 305.160 - Reports from public officers.
- Section 305.170 - Complaints concerning tax laws; reports and recommendations to Legislative Assembly.
- Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
- Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
- Section 305.184 - Certificate of outstanding warrants; fee; rules.
- Section 305.190 - Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena.
- Section 305.192 - Disclosure of books and papers relating to appraisal or assessment of industrial property.
- Section 305.193 - Disclosure of tax information to designated persons; rules.
- Section 305.195 - Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information.
- Section 305.200 - Witness fees and mileage.
- Section 305.210 [Formerly 306.210; repealed by 1981 c.705 §8]
- Section 305.215 - Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record.
- Section 305.217 - When deduction for amounts paid as wages or remuneration permitted.
- Section 305.220 - Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation.
- Section 305.222 - Determination of interest rate.
- Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
- Section 305.227 [1985 c.85 §2; repealed by 1993 c.593 §10]
- Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
- Section 305.229 - When penalties not imposed; rules.
- Section 305.230 - Qualifications of persons representing taxpayer; procedure for designating representative; rules.
- Section 305.240 [1969 c.520 §14; repealed by 1979 c.596 §2]
- Section 305.242 - Representation before department or magistrate of designated partnership tax matters; designated tax partner.
- Section 305.245 - Representation before tax court magistrate by officer or employee of county or department.
- Section 305.250 [1969 c.520 §12; repealed by 1975 c.705 §12]
- Section 305.260 - Representation before department or magistrate by former department personnel prohibited.
- Section 305.261 - Department to establish program to assist tax practitioners.
- Section 305.262 - Department to establish program dedicating resources to assisting representatives of corporations.
- Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
- Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
- Section 305.267 - Extension of time to issue notice of deficiency or assessment.
- Section 305.270 - Refund of excess tax paid; claim procedure.
- Section 305.271 - Refund transfer or assignment prohibited; exception.
- Section 305.275 - Persons who may appeal due to acts or omissions.
- Section 305.280 - Time for filing appeals; denial of appeal.
- Section 305.283 [1993 c.270 §11; repealed by 1995 c.650 §114]
- Section 305.285 - Correction of tax and assessment rolls for subsequent tax years during pendency of appeal.
- Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
- Section 305.287 - Determination of real market value of property tax account or components.
- Section 305.288 - Valuation changes for residential property substantial value error or for good and sufficient cause.
- Section 305.290 - Extension of time for making assessment due to bankruptcy.
- Section 305.295 - Cancellation of tax, penalty or interest; rules.
- Section 305.305 - Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension.
- Section 305.330 - Tax liability of reorganized business entity.
- Section 305.350 [1977 c.790 §1; repealed by 1985 c.105 §1]
- Section 305.355 [1977 c.790 §2; repealed by 1985 c.105 §1]
- Section 305.360 [1977 c.790 §3; repealed by 1985 c.105 §1]
- Section 305.365 [1977 c.790 §4; repealed by 1985 c.105 §1]
- Section 305.375 - Disposition of penalties; payment of refunds.
- Section 305.380 - Definitions for ORS 305.385.
- Section 305.385 - Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules.
- Section 305.390 - Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.
- Section 305.392 - Process for limiting scope of third-party subpoena.
- Section 305.394 - When industrial plant owner may choose not to produce information sought by subpoena.
- Section 305.396 - Protection of confidentiality of industrial property information obtained by subpoena.
- Section 305.398 - Disclosure and use of industrial property confidential information obtained by third-party subpoena.
- Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
- Section 305.404 - Oregon Tax Court; definitions; usage.
- Section 305.405 - Oregon Tax Court; creation; jurisdiction.
- Section 305.410 - Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases.
- Section 305.412 - Jurisdiction to determine value.
- Section 305.415 - Service of papers and process.
- Section 305.418 - When transmitted complaint or petition considered to be filed.
- Section 305.419 - Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund.
- Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
- Section 305.422 - Waiver of penalty for failure to timely file property return.
- Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
- Section 305.427 - Burden of proof in tax court proceedings.
- Section 305.430 - Hearings to be open to public; report of proceedings; exception; confidential information.
- Section 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]
- Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
- Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
- Section 305.445 - Appeals to Supreme Court; reviewing authority and action on appeal.
- Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
- Section 305.450 - Publication of tax court decisions.
- Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
- Section 305.455 - Qualifications of judge; inapplicability of disqualification-for-prejudice provision.
- Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
- Section 305.465 [1961 c.533 §6; repealed by 1975 c.706 §10]
- Section 305.470 - Presiding judge; functions.
- Section 305.475 - Offices of tax court; location of hearings.
- Section 305.480 - State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel.
- Section 305.485 - Records.
- Section 305.487 - Findings and policy.
- Section 305.489 - Considerations in adopting rules.
- Section 305.490 - Filing fees; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts.
- Section 305.492 - Fees and expenses of witnesses.
- Section 305.493 - Fees for transcripts or copies of records.
- Section 305.494 - When shareholder may represent corporation in tax court proceedings.
- Section 305.495
- Section 305.498 - Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.
- Section 305.500
- 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.
- Section 305.505 - Magistrate division records; statistical reports.
- Section 305.510
- Section 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]
- Section 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]
- Section 305.520 [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]
- Section 305.525 - Notice to taxpayer of right to appeal.
- Section 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]
- Section 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]
- Section 305.540 [1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]
- Section 305.543 [1983 c.673 §21; 1991 c.459 §21; 1997 c.541 §69; repealed by 1995 c.650 §114]
- Section 305.545 [1961 c.533 §32; repealed by 1995 c.650 §114]
- Section 305.550 [1961 c.533 §31; 1971 c.351 §2; repealed by 1995 c.650 §114]
- Section 305.555 [1961 c.533 §33; 1993 c.270 §15; repealed by 1995 c.650 §114]
- Section 305.560 - Appeals procedure generally; procedure when taxpayer is not appellant; intervention.
- Section 305.565 - Stay of collection of taxes, interest and penalties pending appeal; exception; bond.
- Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
- Section 305.575 - Authority of tax court to determine deficiency.
- Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
- Section 305.583 - Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements.
- Section 305.585 - Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing.
- Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
- Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
- Section 305.589 - Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs.
- Section 305.591 - Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied.
- Section 305.605 - Application of tax laws within federal areas in state.
- Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
- Section 305.612 - Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.
- Section 305.615 - Apportionment of moneys received from United States in lieu of property taxes.
- Section 305.620 - Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals.
- Section 305.625 - State and political subdivisions are employers for purpose of withholding city or county income tax.
- Section 305.630 - Compliance with city or county income tax ordinance required.
- Section 305.635 - Rate of withholding to be designated by city or county; forms.
- Section 305.640 - Discrimination among employers prohibited.
- Section 305.645 - Department of Revenue to provide services to political subdivisions.
- Section 305.653 - Multistate Tax Compact.
- Section 305.655 [1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4]
- Section 305.660 - Director of department to represent state; alternate.
- Section 305.665 - Appointment of consultants from political subdivisions imposing taxes having multistate impact.
- Section 305.670 [1967 c.242 §5; repealed by 1979 c.691 §7]
- Section 305.675 - Application of compact provisions relating to interstate audits.
- Section 305.676 - Mediation and arbitration laws not applicable to Multistate Tax Commission processes.
- Section 305.685 - Multistate Tax Commission Revolving Account.
- Section 305.690 - Definitions for ORS 305.690 to 305.753.
- Section 305.695 - Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses.
- Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
- Section 305.705 - Duties of chairperson.
- Section 305.710 - Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff.
- Section 305.715 - Determination of eligibility; certification of entities to be listed on tax return.
- Section 305.720 - Qualification for entity for contributions by checkoff.
- Section 305.723 - Eligibility roster.
- Section 305.725 - Application of entity.
- Section 305.727 - Instruction listing; qualifications.
- Section 305.729 - Signature exemption for applications by certain entities.
- Section 305.730 - Financial report of entity.
- Section 305.735 - Effect of qualification; notice if entity not qualified.
- Section 305.740 - Standards for continuing eligibility.
- Section 305.745 - Inclusion of eligible entities on tax return.
- Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
- Section 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]
- Section 305.751 - Rules.
- Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
- Section 305.754 - Designation of contribution to political party on income tax return.
- Section 305.755 [Formerly 306.260; repealed by 1969 c.166 §8 and 1969 c.520 §49]
- Section 305.756 - Oregon Political Party Fund.
- Section 305.757 - Payments to treasurers of political parties.
- Section 305.758 - Payment to political party considered contribution for purposes of campaign finance regulation.
- Section 305.759 - Contribution to political party on income tax return not to be claimed as tax credit.
- Section 305.760 - Paying over funds to State Treasurer and writing checks for refunds.
- Section 305.762 - Election for direct deposit of personal income tax refund.
- Section 305.765 - Refund of taxes adjudged invalid.
- Section 305.770 - Report of taxpayers paying invalid tax; issuance and payment of warrants.
- Section 305.775 - Interest on amount of refund in certain cases.
- Section 305.780 - Taxes due prior to year in which suit brought.
- Section 305.785 - Appropriation.
- Section 305.790 - Manner of payment of certain costs and expenses.
- Section 305.792 - Surplus refund donations to education.
- Section 305.794 - Transfer to State School Fund.
- Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
- Section 305.799 - Election to contribute refund to Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program.
- Section 305.805 [Formerly 306.340; repealed by 2013 c.176 §3]
- Section 305.806 - Posting of information about debtors with delinquent tax debt on department website.
- Section 305.810 - Verification of return, statement or document filed under tax laws.
- Section 305.815 - False return, statement or document prohibited.
- Section 305.820 - Date when writing, remittance or electronic filing deemed received by tax officials.
- Section 305.822 - Prohibition on state or local tax on Internet access.
- Section 305.823 - Local government tax on telephone services prohibited.
- Section 305.824
- Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
- Section 305.835
- Section 305.840 - Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.
- Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
- Section 305.845 - Remedies exclusive.
- Section 305.850 - Use of collection agency.
- Section 305.860 - Statement of rights of taxpayers; distribution.
- Section 305.865 - Taxpayer rights.
- Section 305.870 - Personnel evaluation not based on amount of taxes collected.
- Section 305.875 - Rights of taxpayer in meeting or communication with department.
- Section 305.880 - Waiver of interest or penalty when department misleads taxpayer.
- Section 305.885 - Right of clear explanation.
- Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
- Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant.
- Section 305.900 - Short title.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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