The Oregon Administrative Rules contain OARs filed through October 15, 2015






Obtaining Information from the Department

(1) 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. Write to: Oregon Department of Revenue, 955 Center Street NE, Salem, Oregon 97301 to request copies of these publications or forms.

(c) Internet access. Many forms, publications, and administrative rules and other information may be accessed at the department website: www.oregon.gov/DOR.

(2) Access to Records.

(a) The department provides individuals access to any public record (as defined in ORS 192.410) not exempted from disclosure in ORS 192.501, 192.502, 192.505, or other statutes exempting certain public records from disclosure. The department also provides access to records that the requestor has a right to inspect.

(b) The department may require the taxpayer to submit a written request in order to obtain access to requested records. The written request must include:

(A) A description of the records with sufficient detail for the department to identify and locate them;

(B) A statement specifying whether the taxpayer wishes to inspect the records or be furnished copies;

(C) A statement agreeing to pay for search or document charges incurred in responding to the request per OAR 150-192.440; and

(D) The notarized signature of the requestor.

(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).

(c) For information on charges for copies of records, see OAR 150-192.440.

Stat. Auth.: ORS 305.100
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


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: rulescoordinator.dor@state.or.us.

(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

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use