DESCRIPTION OF ORGANIZATION
Obtaining Information from the Department
(1) Information on the organization of the department can be found on our website at www.oregon.gov/dor.
(2) Sources of Information. The department provides information to the public through several sources.
(a) Taxpayers may call for general tax information. The department answers questions about tax-related matters such as figuring income taxes, filing tax returns, and obtaining copies of forms and tax returns. Department listings are in the telephone directory.
(b) The department provides Oregon tax publications and forms by mail. Write to: Oregon Department of Revenue, 955 Center Street NE, Salem, Oregon 97301 to request copies of these publications or forms.
(c) Website. Many forms, publications, administrative rules and other information may be accessed at the department website: www.oregon.gov/dor.
(2) Requesting Records.
(a) Instructions for requesting public records, including copies of tax returns, are provided in OAR 150-192.440.
(3) Additional Information. Other administrative rules provide additional information on obtaining department information or obtaining review of agency actions.
(a) For information on petitions for review of agency actions, see OAR 150-306.115.
(b) For information on agency conference procedures, see OAR 150-305.265(6)-(A).
Stat. Auth.: ORS 305.100; 183.330
Stats. Implemented: ORS 183.330
Hist.: RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; REV 5-2000, f. & cert. ef. 8-3-00; Renumbered from 150-183.330(1) by REV 3-2015, f. 12-23-15, cert. ef. 1-1-16
150-183.330(1) [Renumbered to 150-183.330]
Oregon Attorney General's Model Rules of Procedure Under the Administrative Procedure Act
The Department of Revenue, for its rulemaking functions, adopts the following Model Rules of Procedure under the Administrative Procedure Act as those rules were in effect January 1, 2006:
(1) Definitions, 137-001-0005;
(2) Public Input Prior to Rulemaking, 137-001-0007;
(3) Assessment for Use of Collaborative Process in Rulemaking, 137-001-0008;
(4) Use of Collaborative Dispute Resolution in Rulemaking, 137-001-0009;
(5) Permanent Rulemaking Notice, 137-001-0011
(6) Limitation of Economic Effect on Small Businesses, 137-001-0018;
(7) Conduct of Rulemaking Hearings, 137-001-0030;
(8) Rulemaking Record, 137-001-0040;
(9) Agency Rulemaking Action, 137-001-0050;
(10) Secretary of State Rule Filing, 137-001-0060;
(11) Petition to Promulgate, Amend, or Repeal Rule, 137-001-0070;
(12) Temporary Rulemaking Requirements, 137-001-0080;
(13) Objections to Statements of Fiscal Impact, 137-001-0087;
(14) Statement of the Objective of Proposed Rules, 137-001-0095.
(15) Review of New Rules, 137-001-0100.
Stat. Auth.: ORS 183.341, 305.10
Stats. Implemented: ORS 183.341
Hist.: RD 7-1988, f. 12-19-88, cert. ef. 12-31-88; RD 4-1992, f. & cert. ef. 12-29-92; REV 6-2004, f. 7-30-04, cert. ef. 7-31-04; REV 3-2006, f. & cert .ef. 7-31-06
Notifying Interested Parties of Intended Rulemaking Actions
(1) The Department of Revenue has established a process to allow interested parties to request notification of the department's intended rulemaking activities.
(a) Persons may mail written requests for notification to: Oregon Department of Revenue, Attn: Rules Coordinator, Director's Office, 955 Center St NE, Salem, OR 97301-2555.
(b) Requests may also be sent by electronic mail to: email@example.com.
(2) A person whose request is received by the Rules Coordinator on or before the 20th day of the month will receive notification of any intended rulemaking actions as published in the Oregon Bulletin for the next succeeding month. A person whose request is received after the 20th day of the month will receive notification of any actions scheduled for the second succeeding month.
Example: In June, Renee sent a request to be added to the mailing list of interested parties. If the Rules Coordinator receives the request on June 20, Renee will receive notification of any intended actions as published in the July issue of the Oregon Bulletin. If, instead, the Rules Coordinator receives the request on June 25, Renee will receive notification beginning with intended actions as published in the August issue of the Oregon Bulletin.
(3) A request for notification will remain in effect for future rulemaking actions until the person withdraws the request or the department determines that the address used for sending notification is invalid.
(4) The department will send notification of its intended rulemaking activity by mail or, if requested, by electronic mail. For purposes of ORS 183.335(8), if the interested party chooses to receive notification electronically, that notice is considered "mailed" on the date it is sent by the department to the requestor.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 183.335, 183.341
Hist: REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
State Archives • 800 Summer St. NE • Salem, OR 97310