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The Oregon Administrative Rules contain OARs filed through March 15, 2014

 

Department of Revenue

Division number quick links Delta 018-118 | 137-181 | 183-267 | 276-293 | 294 | 305 | 306-307 | 308 | 308A-309 |
310-311
| 312-314 | 315 | 316 | 317 | 318-321 | 323 | 324-457 | 465-670

DIVISION 18

JUDGEMENTS, EXECUTION AND GARNISHMENT

150-18.385 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support

150-18.385-(A) Oregon Department of Revenue Other Agency Account Garnishments

150-18.855(5) Appeal Period after Garnishment Challenge Denied

150-18.855(6) Garnishment of Wages

DIVISION 90

NOTICE OF TAX PROVISIONS TO TENANTS OF CLOSING
MANUFACTURED DWELLING PARK

150-90.650 Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park

DIVISION 118

INHERITANCE TAX

150-118.NOTE Natural Resource Property Inheritance Tax Refund

150-118.005 Definitions

150-118.010 Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax

150-118.010(1) Imposition of Tax

150-118.010(2) Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

150-118.010(3) Apportionment of Tax

150-118.010(4)(b) Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent

150-118.010(7) Separate Oregon Elections

150-118.010(8) Elections

150-118.100(1) Due Dates and Extensions of Time to File

150-118.100(6) Property Values and Appraisals

150-118.140 Estate Tax Credit for Natural Resource Property

150-118.160 Filing Requirements for Estate Tax Returns

150-118.160-(B) Inheritance Tax Return; Extension of Time to File

150-118.171 Applicability of ORS Chapter 305 to Estate Tax

150-118.225 Extension of Time to Pay Tax

150-118.250 Estate Tax Receipt

150-118.260 Penalties and Interest

150-118.260(6 Refund of Excess Payment

150-118.265 Application for Determination of Estate Tax and Discharge from Personal Liability

150-118.300 Bond for Deferment of Tax

DIVISION 137

CRIMINAL FINE AND ASSESSMENT ACCOUNT DISTRIBUTION

150-137.300 Criminal Fine Account Distribution

DIVISION 180

CIVIL PENALTIES FOR NON PARTICIPATING MANUFACTURERS OF
THE MASTER SETTLEMENT AGREEMENT

150-180.455 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement

DIVISION 181

CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES

150-181.534(9) Statement of Purpose and Statutory Authority

150-181.534(9)-(A) Definitions

150-181.534(9)-(B) Subject Individual

150-181.534(9)-(C) Criminal Records Check Process

150-181.534(9)-(D) Preliminary Fitness Determination

150-181.534(9)-(E) Hiring or Appointing on a Preliminary Basis

150-181.534(9)-(F) Final Fitness Determination

150-181.534(9)-(G) Crimes Relevant to a Fitness Determination

150-181.534(9)-(H) Incomplete Fitness Determination

150-181.534(9)-(I) Notice to Subject Individual of Fitness Determination

150-181.534(9)-(J) Appealing a Fitness Determination

150-181.534(9)-(K) Recordkeeping and Confidentiality

150-181.534(9)-(L) Authorized Designees

150-181.534(9)-(M) Fees

DIVISION 183

DESCRIPTION OF ORGANIZATION

150-183.330(1) Obtaining Information from the Department

150-183.341(2) Oregon Attorney General's Model Rules of Procedure Under the Administrative Procedure Act

150-183.341(4) Notifying Interested Parties of Intended Rulemaking Actions

DIVISION 192

PUBLIC RECORDS

150-192.440 Charges for Copies of Records

150-192.501 Department Records Exempt from Disclosure

DIVISION 198

SPECIAL DISTRICTS

150-198.955(3)(a) Assets of Dissolved Districts

DIVISION 222

CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS

150-222.111 Phase in of City Tax Rate

150-222.111(3) Calculating Phase-in City Tax Rates

DIVISION 267

MASS TRANSIT DISTRICTS

150-267.380(1)(c) Wages

150-267.380(2) Wages Exempt From Transit Payroll Tax

150-267.380(2)(h) Employer-Employee Application

150-267.380(4) Items Included in Wages

150-267.385(3) Reports and Payments

DIVISION 276

PUBLIC BUILDINGS

150-276.595 Field Office Parking

DIVISION 280

LOCAL BUDGET

150-280.060(A) Calculating the Estimated Dollar Weighted Life for Local Option Taxes

150-280.075 Tax Election Ballot Measure Requirements

DIVISION 285

ENTERPRISE ZONES

150-285C.140(12) Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement

150-285C.180 Enterprise Zone Statutory Definitions

150-285C.409 Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption

150-285C.420 Assessor's Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified

DIVISION 291

PERSONAL INCOME TAX SURPLUS REFUND

150-291.349 Procedures for Handling State Personal Income Tax Surplus Credit

DIVISION 293

AUTHORITY TO MAKE REFUNDS

150-293.250(2) Assigning Delinquent Accounts

150-293.445(4) Refunds on Receivable Accounts

150-293.475(3) Duplicate Checks

150-293.525(1)(b) Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions

DIVISION 294

LOCAL BUDGET

150-294.175  Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes

150-294.175(1)(c) Expenditures for Assessment and Taxation

150-294.175(2) Definition: Certification of Compliance. Plan to Achieve Adequacy

150-294.175(2)-(A) Contents of Grant Application

150-294.175(2)-(B) Estimates of Expenditures for Assessment and Taxation

150-294.175(6) Certification

150-294.181 Alternative Method for Certification

150-294.187 Turnovers from the CATF to the CAFFA Account

150-294.187(1)(c) Calculation of Interest on Late Payments

150-294.311 Definition of Taxing Authority

150-294.311(6)Definition of Budget Document

150-294.311(30) Definition of Organizational Unit

150-294.338(2) Budgeting Grants, Gifts, Bequests, and Devises

150-294.346 Establishing a Financial Reserve Fund

150-294.346-(A) "Reserved for Future Expenditure" Requirement

150-294.352(1)-(B) Estimate of Expenditures and Resources must Balance in Budget

150-294.358 Detail Sheets for Biennial Budgets

150-294.361(1)-(A) Resources Are Not Required to Be Budgeted

150-294.361(1)-(B) Negative Resources

150-294.361(2) Budget Resources

150-294.368(2) Estimating Tax Revenue for Biennial Budgets

150-294.388Proposed Expenditures-Required Presentation

150-294.388(1)-(A) Governmental Fund Definitions

150-294.388(7) General Operating Contingencies

150-294.398 Unappropriated Ending Fund Balance

150-294.414 Quorum Necessary to Hold Meeting

150-294.426(8) Charging for Budget Document Copies

150-294.438 Reporting Historical Data for Published Budget Summaries

150-294.453(1) Quorum Necessary to Hold Meeting

150-294.456(1)-(A) Property Taxes Certified

150-294.456(1)-(C) Publishing of Amended Budget Document

150-294.456(3) Manner of Appropriations

150-294.458(3)-(A) Documents to File When Certification Cannot Be Certified By July 15

150-294.458(3)-(B) Budget Certification Document to Be Submitted

150-294.463(3) Transfers of Appropriations

150-294.471 Supplemental Budget Procedures

150-294.900 Councils of Governments Subject to Certain Budgetary Requirements

150-294.905(2) Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government

150-294.905(4) Restrictions on Appointive Budget Committee Members for a Council of Government

150-294.915 Duties of the Budget Committee of a Council of Government

150-294.920 Duties the Governing Body of a Council of Government

DIVISION 305

GENERAL ADMINISTRATION OF REVENUE LAWS -- MULTISTATE TAX COMPACT

150-305.100 Requirement for Social Security Numbers

150-305.100-(A) Notice of Rule Making

150-305.100-(B) Applicable Dates

150-305.100-(C) Tax Amnesty

150-305.105 Declaratory Rulings

150-305.140 Release of Tax Lien and Clouds on Title

150-305.140(3)(d) Release of Lien

150-305.145 How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest

150-305.145(2) Accrual of Interest After Waiver

150-305.145(3) Discretionary Waiver of Interest

150-305.145(4) Discretionary Penalty Waivers

150-305.150 Closing Agreements

150-305.155 Settlement Offer

150-305.155(1)(d) Cancellation of Liabilities Discharged in Bankruptcy

150-305.190 Subpoena Issued by the Department

150-305.192 Disclosure of Confidential Information Provided to the Department of Revenue

150-305.193 Implied Consent

150-305.217 When Deduction for Amounts Paid as Wages or Remuneration Permitted

150-305.220(1) Interest on Deficiencies and Delinquencies

150-305.220(2) Interest on Refunds

150-305.220(3) Interest Rate Formula Rule

150-305.222  Defines Order for Purposes of Interest Rate Increase

150-305.222(3) Interest Rate Increase -- Jurisdictional Only Appeals

150-305.228 Penalty for Dishonored Checks

150-305.230 Representation of Taxpayers before the Department of Revenue

150-305.242(2) Designation of Oregon Tax Matters Partner

150-305.242(5) Binding Actions of the Tax Matters Partner

150-305.265(1) Compromise of a Disputed Liability

150-305.265(1)-(B) Appeals of Interest Charged on the Underpayment of Estimated Tax

150-305.265(2)-(A) "Deficiency" Defined

150-305.265(2)-(B) Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed

150-305.265(2)-(C) Reopening an Audit

150-305.265(4)(a) Adjustments Included in Deficiency Notice When Federal Audit Report Received

150-305.265(5) Language Used to Request a Conference or File Written Objections

150-305.265(6)-(A) Conferences: Purpose and Procedure

150-305.265(6)-(B) Written Objections: Procedures

150-305.265(10) Assessing Tax on Failure to File

150-305.265(11) Last Known Address

150-305.265(12)-(B) Interest on Deficiency

150-305.265(13) Penalties

150-305.265(14) Appeal from a Notice of Deficiency: Periods of Limitation

150-305.265(15) Waiver of a Conference or Written Objection; Direct Appeal of Deficiency

150-305.270(3)-(A) Claim for Refund

150-305.270(3)-(B) Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed

150-305.270(4)-(A) Written Objections to a Proposed Refund Adjustment

150-305.270(4)-(B) Date of Notice

150-305.270(8) Audit Period for Refunds Issued without Examination

150-305.270(10) Proposed Refund Adjustment

150-305.285 Relief for Subsequent Tax Years

150-305.295(1)(c) Beneficial Ownership

150-305.295(1)(d) Cancellation of Doubtful Liabilities

150-305.295(4) Refund of Penalty and Interest

150-305.295(6) Appeal Time Frame

150-305.305 Concurrent Appeals

150-305.385(4)(a)-(A) "Methods of Collection" Defined

150-305.385(6)-(A) Contracts Requiring Certificate of Compliance with Oregon Tax Laws

150-305.385(6)-(B) Certificate of Compliance With Oregon Tax Laws

150-305.385(6)-(C) Circumstances Not in Violation of Oregon Tax Laws

150-305.385(7) Annual Certification Requirement

150-305.501 Mediation

150-305.525 Appeal Procedures

150-305.565(2)(a) Stay of Collection: When Collection Action Won't Be Stayed

150-305.612 Offset of State Debt Through U.S. Treasury Offset Program

150-305.620(1)-(A) Rules Application

150-305.620(4) Appearance Procedure -- Local Taxes Administered by the Department of Revenue

Multistate Tax Compact

150-305.720(1)(a) Use of Checkoff Resources

150-305.725(1) Application and Signature Due Dates

150-305.727 Certification of Nonprofit Entities for Instruction Listing

150-305.727(3)(a) Definitions of the Terms "Affiliated" and "Central Office"

150-305.727(3)(b) Signatures Must Be on Department's Form

150-305.727(3)(b)-(B) Signature Gathering Period

150-305.730 Charitable Checkoff Financial Reporting Requirements

150-305.747 Costs of Administration

150-305.749(3) Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses

150-305.796 Depositing Refunds into College Savings Account

150-305.810 Verification of Returns, Statements, or Documents Filed Under Tax Law

150-305.820 Date When Writing or Remittance Deemed Received by Department of Revenue

150-305.992 Returns Not Filed for Three Consecutive Years; 100 Percent Penalty

DIVISION 306

SUPERVISION OF PROPERTY

150-306.115 Supervisory Authority

150-306.115-(A) Sufficiency of a Petition

150-306.115-(C) Property Tax Conference Procedures

150-306.125 Computer Data Transfer

150-306.125(1) Electronic Data Transfer

150-306.126 Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files

150-306.126(1) Determination of Responsibility for the Appraisal of Industrial Property

150-306.126(2) Transmission of the Values for Principal and Secondary Industrial Properties

150-306.126(3)-(A) Delegation of Responsibility for Industrial Property

150-306.132 Oregon Land Information System Fund and the Oregon Map Project

150-306.135 Statewide Base Map System and the Oregon Land Information System Advisory Committee Role, Membership and Meetings

150-306.265 Application Filing by Telephonic Facsimile (FAX)

DIVISION 307

PROPERTY SUBJECT TO TAXATION

150-307.010(1) Real Property

150-307.020 Personal Property Definitions

150-307.020(3) Personal Property

150-307.080 Taxation of Property Associated with Mining Claims on Federal Land

150-307.110(1) Public Property Leased or Rented by Taxable Owner

150-307.112 Property Held Under Lease

150-307.115(1) Property Used for Public Park or Recreation

150-307.120 Guidelines for Exempt Port Property Subject to In Lieu Tax

150-307.120(3)(a) Request For Computation of In Lieu Tax Payment

150-307.123 Strategic Investment Program

150-307.126 Removal of Value of Federal Communication Commission (FCC) Licenses from the Unit Value of Centrally Assessed Property

150-307.130-(A) Review Required in Determining Exempt Status of Property for Charitable Institutions

150-307.130-(B) Correction of Exemption Granted in Error

150-307.130(1) Literary Institution Defined

150-307.140 Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations

150-307.140(4) Parsonage and Caretaker Residence Exemption Guidelines

150-307.147 Senior Center Property Exemption

150-307.150 Burial Grounds, Cemeteries, Crematories

150-307.162(1) Application Process for Property Tax Exemption

150-307.166 Public Bodies or Exempt Institutions or Organizations Leased to Other Public Bodies or Exempt Institutions or Organizations

150-307.175 Property Tax Status of Alternative Energy Systems

150-307.180 Qualifications for Exemption of Indian Properties

150-307.183 Valuation of Summer Home Properties

150-307.190 Exception To Taxable Personal Property

150-307.210 Water Association Qualifications

150-307.210(5) Water Association Exemption Under ORS 307.210 Is Assessor's Responsibility

150-307.220-(A) Jurisdiction Over Assessment of Telephonic Companies

150-307.220-(B) Qualifications for Exemption of Mutual or Cooperative Telephone Associations

150-307.230-(A) Jurisdiction over Assessment of Non-public Telephonic Systems

150-307.230-(B) Qualifications for Exemption for Privately Owned Telephone Systems

150-307.240-(B) Application for Exemption Under ORS 307.220 or 307.230

150-307.241 Definition of Elderly

150-307.242(2) Documents to Accompany Claim

150-307.250 Defining "Surviving Spouse” of a Veteran

150-307.260(1)(a) Veteran's Exemption for Surviving Spouse

150-307.260(3) Physician Certification of Disability for Exemption

150-307.262(2) Extended Filing Period for War Veterans

150-307.270(1)-(A) Property to Which Veteran's Exemption Applies

150-307.270(1)-(B) Transfer of Veteran's Exemption to a Different Property Requires Refiling

150-307.270(1)-(C) Veterans Property Held in Trust

150-307.286 Oregon Active Military Service Member's Exemption -- Eligibility

150-307.289 Oregon Active Military Service Member's Exemption Claimed By Lawful Occupant

150-307.320 Agricultural Land Devoted to Agricultural Purposes as Real Property

150-307.330 Exemption of Buildings, Structures and Machinery or Equipment during Construction

150-307.370 War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly

150-307.375 Nonprofit Home for the Elderly

150-307.394 Personal Property Used for Placing Farm Crops in Storage

150-307.397 Hoop Houses

150-307.405 Pollution Control Facilities

150-307.405(3) Pollution Control Exemption Expiration Dates

150-307.455 Oregon Food Processor Property Tax Exemption

150-307.475 Hardship Situations

150-307.480 Farm Labor Camp Assessment

150-307.495 Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired

150-307.547 Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor

150-307.804 Rural Health Care Facilities

150-307.811(1) Definitions

150-307.811(2)(a) Filing Requirements

DIVISION 308

ASSESSMENT OF PROPERTY FOR TAXATION

150-308.010 Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations

150-308.010(1) Revocation of Appraiser Registration

150-308.015 Appraiser Trainee Program

150-308.030 Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department Imposition of Penalty for Failure to File a Timely or Complete Return

150-308.057 Continuing Education Requirements for Assessors and Appraisal Supervisors

150-308.059-(A) Continuing Education Requirement for Nonappraisal Managers

150-308.059-(B) Qualifications of Managerial Employees of the Assessor's Office

150-308.105 Taxable Personal Property Whose Temporary Situs Is in the State of Oregon

150-308.115 Billboards as Real Property

150-308.146 Determining Maximum Assessed Value when the Property Class is Changed

150-308.146(5)(a) Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God

150-308.146(8) Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed

150-308.149-(A) Definitions

150-308.149(3) Computation of Changed Property Ratio for Centrally Assessed Property

150-308.149(5) Net Capitalized Additions

150-308.149(6) Minor Construction

150-308.156 Establishing a Changed Property Ratio

150-308.156(5) Definition of Affected

150-308.156(5)-(A) Subdivided And Partitioned Property MAV

150-308.156(5)-(B) Rezoned Property -- Calculating Maximum Assessed Value (MAV)

150-308.156(5)-(C) Omitted Property -- Allocating Maximum Assessed Value (MAV)

150-308.156(5)-(D) Exemption, Partial Exemption or Special Assessment Disqualification -- Allocating MAV

150-308.159 Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments

150-308.205-(A) Real Property Valuation for Tax Purposes

150-308.205-(C) Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties

150-308.205-(D) Industrial Property Valuation for Tax Purposes

150-308.205-(E) Valuation of Contaminated Property

150-308.205-(F) Measuring Functional Obsolescence in Industrial Property

150-308.205-(G) Effective Tax Rate

150-308.205(2) Valuation Review of Principal and Secondary Industrial Property

150-308.215(1)-(A) Real Market Value and Property Classification as Part of Assessment Roll

150-308.215(1)-(B) Property With Multiple Leases Assessed as One Parcel

150-308.215(1)(g) Contents of Assessment Roll for Condominiums

150-308.219 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record

150-308.225 Filing Requirements for Certain Delayed Annexations by Cities

150-308.231 Appraisals of Real Property by Registered Appraisers

150-308.232 Determining Taxable Value for Assessment Charges on Property Exempt from Taxation

150-308.234 Appraisal of Real Property

150-308.235 Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes

150-308.242(3) Stipulation Procedures

150-308.250 Cancellation of Personal Property Assessments

150-308.256(4) Exemption of Watercraft Undergoing Repairs

150-308.275(1) Valuation of New Construction

150-308.290 Confidentiality -- Returns of Taxable Property

150-308.290-(A) Extending Filing Deadline for Property Tax Returns

150-308.290-(B) Industrial Property Returns — Incomplete Returns and Late Filing Penalties

150-308.290(7)-(A) County Contractors Having Access to Confidential Records

150-308.290(7)-(B) Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements

150-308.411-(A) Appraisal and Valuation of Industrial Plants

150-308.413 Confidentiality of Industrial Plant Information

150-308.425 Definition of Destroyed or Damaged

150-308.490 Valuation of Nonprofit Homes for the Elderly

150-308.505(6) Defining "Communication Services"

150-308.515 Assessment of Properties of Designated Utilities and Companies by Department of Revenue

150-308.515(1)(h) Communication Companies

150-308.515(2)(b) Property Used for Guide Service

150-308.525 Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue

150-308.540 Computation of Changed Property Ratio for Centrally Assessed Property

150-308.550(2)-(A) Allocation of Mobile Aircraft Property Value

150-308.550(2)-(B) Procedure for Determining Oregon Property Value for Private Railroad Car Companies

150-308.550(2)-(C) Allocation of Centrally Assessed Electric Company Property Value

150-308.550(2)-(D) Allocation of Centrally Assessed Gas Distribution Company Property Value

150-308.550(2)-(E) Allocation of Centrally Assessed Pipeline Company Property Value

150-308.550(2)-(F) Allocation of Centrally Assessed Railroad Company Property Value

150-308.550(2)-(G) Allocation of Centrally Assessed Communication Company Property Value

150-308.550(2)-(H) Allocation of Centrally Assessed Water Transportation Company Property Value

150-308.555 Unit Valuation of Centrally Assessed Properties

150-308.560 Contents of the Utility Assessment Roll

150-308.605(2) Contents of Department's Journal

150-308.655 Centrally Assessed Property -- Appraisal Guidelines

150-308.704 Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing

150-308.709 Application and Election Process for Government Restricted Multiunit Rental Housing

150-308.712 Special Assessment of Government Restricted Multiunit Rental Housing Property

150-308.714-(A) Special Assessment Disqualification Process

150-308.714-(B) Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application

150-308.865 Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status

150-308.875-(A) Manufactured Structure Classified as Real or Personal Property

150-308.875-(B) Real and Personal Manufactured Dwellings to be Assessed in Like Manner

DIVISION 308A

LAND SPECIAL ASSESSMENTS

150-308A.056 Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Farm Use

150-308A.062 Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones

150-308A.068 Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones

150-308A.071 Gross Income Requirement

150-308A.074 Wasteland

150-308A.080 Acquired Land as Part of Farming Unit

150-308A.092 Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only

150-308A.107 Calculation of MSAV When SAV Soil Classification is Changed

150-308A.113 Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation

150-308A.116 Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation

150-308A.250 Definition of Specially Assessed Homesites

150-308A.253 Application for Specially Assessed Homesite

150-308A.256 Qualified Specially Assessed Homesite Valuation

150-308A.315(4) Ratio Calculation for Open Space Lands

150-308A.703 When to Impose Additional Tax

150-308A.706 No Additional Tax; Notation Remains

150-308A.712 Deferred Additional Tax (ORS 308A.706); When to Collect

150-308A.718 Disqualification Notification Procedures

DIVISION 309

EQUALIZATION OF PROPERTY TAXES

150-309.022(1) Training for Board of Property Tax Appeals (BOPTA) Members

150-309.024 Record of Board of Property Tax Appeals Meetings

150-309.026(2)-(A) Petitions for Reduction of Value

150-309.026(2)-(B) BoPTA Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department

150-309.067(1) Nonoffice-holding Residents Appointed to Board of Property Tax Appeals (BOPTA) Pools

150-309.072 Records Included in Journal of Governing Body

150-309.100(2)-(A) Filing Petitions With The Board of Property Tax Appeals (BOPTA)

150-309.100(2)-(B) Withdrawing Petitions

150-309.100(3)-(A) Contents of Board of Property Tax Appeals (BOPTA) Petitions

150-309.100(3)-(B) Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process

150-309.100(3)-(C) Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)

150-309.100(5) BOPTA Hearing Notice Mailed to Representative

150-309.100-(D) Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest

150-309.110-(A) Board of Property Tax Appeals (BOPTA) Procedures When Assessment Roll Changed After Petition is Filed Under ORS 308.242(2)

150-309.110(1) Contents of Board Order for Property not Specially Assessed

150-309.110(1)-(A) Mailing of Board Orders

150-309.110(1)-(C) Adjustments to Personal Property Value

150-309.110(1)-(D) Disposition of Appeals of Property Assessed as an Undivided Interest

150-309.115 Adjudicated Value Calculation for Centrally Assessed Property

150-309.115(1)-(A) Value to be Placed on Roll When Real Market Value is Being Appealed

150-309.115(1)-(C) Adjudicated Value Applied to Component Appealed

150-309.115(2)(b) Changes to an Adjudicated Value

150-309.115(2)(e) Additions, Remodeling and Rehabilitation

150-309.200-(A) Assessor's Ratio Study for Tax Purposes: Definitions

150-309.200-(B) Contents of the Assessor's Certified Ratio Study

150-309.200-(C) Preparation of the Sales Ratio Study

150-309.360 Administration of Appeals Process

DIVISION 310

LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS

150-310.055 Adjustment of Operating Tax Rate Limitation for Gap Bonds

150-310.060-(A) Notice of Property Tax Levy to the Assessor

150-310.060(4) Guidelines for Nongovernmental Units Using Assessment and Tax Roll

150-310.070-(A) Excessive and Illegal Levies

150-310.090 Tax Rate Computation

150-310.110 Joint District Apportionment Formula

150-310.110(1) "Levy" Defined

Elderly Rental Assistance Program

150-310.630(4) Definition of Gross Rent

150-310.630(5) Definition of Homestead

150-310.630(8)(a)-(A) Pensions

150-310.630(8)(a)-(C) Inheritances

150-310.630(8)(a)-(D) Gifts

150-310.630(8)(a)-(O) Welfare Payments -- Excludable Amounts

150-310.630(8)(b)-(F) Limitation of Losses in Computing Household Income

150-310.630(9) Definition of Contract Rent

150-310.630(11) Definition of "Residing in" Oregon

150-310.635 Claimant Filing Rules for Elderly Rental Assistance

150-310.635(7) Government Entity

150-310.657 Determination and Payment of Elderly Rental Assistance Claims

DIVISION 311

COLLECTION OF PROPERTY TAXES

150-311.105(1)(b) Applying Offsets to Ad Valorem Tax Levies

150-311.150 Form of Roll Changes and Notations

150-311.160(2) Interest Calculation for Large Value Appeals Under ORS 308.020

150-311.160(4) Method for Applying Estimated Payment

150-311.205(1)(a) What Is a Clerical Error

150-311.205(1)(b)-(A) Error Corrections and Valuation Judgment Under 311.205

150-311.205(1)(b)-(B) Roll Correction for Nonexistent Property

150-311.205(1)(b)-(C)What is an "Error or Omission on the Roll of Any Kind"

150-311.205(3) Corrections to County Assessment and Tax Rolls Made Under ORS 311.206

150-311.206-(A) Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest

150-311.206-(B) Definition of "Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property" for Error Corrections

150-311.216 Property Subject to Assessment as Omitted Property

150-311.223(4) Date Roll Corrected

150-311.229 Definitions

150-311.234 Procedure to Correct MAV When Square Footage Error Exists

150-311.250 Contents of Property Tax Statements

150-311.250(4) Prepayment of Property Taxes

150-311.356(3)(c) Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

150-311.395(1)(d) Monthly Tax Distributions to Districts

150-311.507(1)(d) Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208

150-311.508(1) Twenty Five Percent of One-Fourth of One Percent Payments

150-311.520 Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens

150-311.520-(A) Interest on City Foreclosed Property

150-311.525 "Certificate of Delinquency" Defined

150-311.525-(A) Interest on State of Oregon Foreclosed Property

150-311.633 Fee for Service of Warrant Under ORS 311.605 to ORS 311.635

150-311.635 Charges on the Personal Property Warrant

150-311.670(1) Homestead Requirements

150-311.672(1)(a) Data Requirements for Property Description on Tax Deferral Application

150-311.676 Deferred Taxes Paid by the Department

150-311.679-(A) Senior Citizen's Deferred Tax Lien Estimate

150-311.684 Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program

150-311.686(2) Payment Accountability Following Either Disqualification or Cancellation from Deferred Status

150-311.688 Election by Spouse to Continue Tax Deferral

150-311.690(4) Voluntary Payments on Property Tax Deferral Accounts

150-311.691 Taxes Unpaid Before Approval of Senior Deferral Application

150-311.708 Data Requirements for Property Description on Special Assessments Application

150-311.711 Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien

150-311.725 Assessment District's Responsibility to Collect Payments

150-311.806-(A) Process for Determining Recipient of Property Tax Refund

150-311.806-(B) Refunds Paid from the Unsegregated Tax Account

150-311.806-(C) Credit Balance Adjustment

150-311.807 Refund Reserve Account

150-311.812(3) Calculation of Interest on Refund

150-311.814 Value Used to Activate Refund Reserve Account

150-311.860 Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay

150-311.865 Determination of the Real Market Value Reduction Amount

DIVISION 312

FORECLOSURE OF PROPERTY TAX LIENS

150-312.030(1)(d) Interest Calculated to the Date of Publication

150-312.030(2) Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken

150-312.040(1)(b) Authorizes Notice of Foreclosure Proceeding to be Sent First by First-Class Mail and at a Later Date, to Be Sent by Certified Mail

150-312.110 Five Percent Foreclosure Penalty

DIVISION 314

INCOME TAXATION GENERALLY
GENERAL PROVISIONS

150-314.085(2) Period of Computation of Taxable Income

150-314.105 Mitigation of Effect of Limitations and Other Provisions

150-314.105(1)(d) Determination by Agreement

150-314.220 Refund; Method of Claiming

150-314.255(1) Pollution Control Facilities: Revocation of Certificate

150-314.255(2) Pollution Control Facilities: Facilities Not Eligible for Tax Credit

150-314.256 Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

150-314.258 Withholding on Real Property Conveyances

150-314.260 REMIC Filing Requirements

150-314.260(4) REMIC Income Taxable to Nonresidents

150-314.276 Change in Methods of Accounting or Reporting

150-314.280(3) Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election

150-314.280-(A) Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon

150-314.280-(B) Definitions

150-314.280-(C) Apportionment and Allocation of Income Generally

150-314.280-(D) Allocation of Income

150-314.280-(E) Apportionment Factors Generally

150-314.280-(F) Apportionment Factors

150-314.280-(G) Modified Factors for Carriers of Freight or Passengers: General Rule

150-314.280-(H) Modified Factors for Carriers of Freight or Passengers: Special Rules -- Railroads

150-314.280-(I) Modified Factors for Carriers of Freight or Passengers: Special Rules -- Airlines

150-314.280-(J) Modified Factors for Carriers of Freight or Passengers: Special Rules -- Trucking Companies

150-314.280-(K) Modified Factors for Companies Engaged in Sea Transportation Service

150-314.280-(L) Modified Factors for Companies Involved in Interstate River Transportation Service

150-314.280-(M) Other Methods: Limited Application

150-314.280-(N) Modified Factors for Financial Organizations

150-314.295 Disallowance of Certain Intercompany Transactions Involving Intangible Assets

150-314.297(6) Farm Income Averaging

150-314.300 Allocation of Oregon Modifications to Passive Activity Losses

150-314.302 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations

150-314.306 Reduction of Tax Attributes after Discharge of Debt

150-314.308 Listed Transaction Reporting Requirement

150-314.330(2) Definition: Final Determination

150-314.355 Returns When Accounting Period Changed

150-314.360 Information Returns

150-314.360(2) Brokers' Information Returns

150-314.364(A) Requirement to File Returns Electronically (Corporation E-file Mandate)

150-314.364(B) Requirement to File Returns Electronically

150-314.380(2)-(B) Report of Changes in Federal Taxable Income

150-314.385(1)-(A) Filing Returns of Income: Due date

150-314.385(1)-(B) Filing Returns of Income: Extensions, Divisions 316, 317 and 318

150-314.385(3) Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards

150-314.385(4) Alternative Filing Methods

150-314.385(c)-(A) Time Limitations Affected by Military Service

150-314.385(c)-(B) Time Limitations for Persons Outside United States

150-314.395 Payment of Tax; Interest on Delayed Return

150-314.395(1) Responsibility for Tax Payments

150-314.400(1) Delinquency Penalty

150-314.400(2) Failure to File Penalty

150-314.400(4) Interest on Deficiencies and Delinquencies

150-314.402 Definition: Taxable Income for Imposing Substantial Understatement Penalty

150-314.402(1) Computation of Penalty for Substantial Understatement of Taxable Income (SUI)

150-314.402(4)(b) Substantial Authority, Adequate Disclosure and Reasonable Basis

150-314.402(6) Waiver of 20 Percent Substantial Understatement of Income Penalty Imposed under ORS 314.402

150-314.403 Listed Transaction Understatement; Penalty

150-314.410(1) Additional Assessments

150-314.410(2) Five-Year Statute of Limitations

150-314.410(4) Time Limit to Make Adjustment

150-314.410(6) Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence

150-314.410(7) Extension of Period for Assessment

150-314.410(9) Effect of Federal Extension of Period for Assessment

150-314.415 Refunds Generally

150-314.415(2)(b)-(A) Refunds

150-314.415(2)(b)-(B) Minimum Check Amount

150-314.415(2)(f)-(A) Interest Computation -- Offset

150-314.415(2)(f)-(B) Refund Offset Priority

150-314.415(5)(a) Refunds; Net Operating Loss and Net Capital Loss Carryback Claims

150-314.415(6) Effect of Federal Extension of Period for Assessment

150-314.415(7) Separate Refunds When a Joint Return Has Been Filed

150-314.415(8) Refunds of Tax Overpayments to Spouse or Heirs

150-314.425 Model Recordkeeping and Retention Regulation

150-314.425-(B) Requirement to Provide Copies of Documents

150-314.430(1)-(A) Definition: Collection Charge

150-314.430(1)-(B) Payment Secured by Bond, Deposit or Otherwise

150-314.430(2) Statute of Limitation on Tax Collection

150-314.466-(B) Assessment of Withholding Tax Against Liable Officers

150-314.505-(A) Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return

150-314.505-(B) Estimated Tax: When Estimates Are Required For Tax Exempt Corporations

150-314.505(2) Estimated Tax: Affiliated Corporations

150-314.515 Estimated Tax: Due Dates of Payments for Short-Period Returns

150-314.515(2) Estimated Tax: Application of Payments

150-314.518 Requirement to Use Electronic Funds Transfer

150-314.525(1)-(A) Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment

150-314.525(1)-(B) Estimated Tax: Consolidated Return Underpayments

150-314.525(1)(c)-(A) Estimated Tax: Apportioned Returns

150-314.525(1)(d) Estimated Tax: Application of Net Loss, Annualized Income Exception

150-314.525(2)-(A) Estimated Tax: Interest on Underpayment

150-314.525(2)-(B) Estimated Tax: Computation of Underpayment

150-314.525(5)  Underpayment of Estimated Tax; First and Second Installment for Large Corporations

150-314.610(1)-(A) Business and Nonbusiness Income Defined

150-314.610(1)-(B) Business and Nonbusiness Income; Application of Definitions

150-314.610(1)-(C) Proration of Deductions

150-314.610(4)-(B) Financial Organizations: Definition of "Investment Company"

150-314.615-(A) Apportionment and Allocation of Income Generally

150-314.615-(C) Application of ORS 314.610 to 314.670: Allocation

150-314.615-(D) Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business

150-314.615-(E) Two or More Businesses of a Single Taxpayer

150-314.615-(F) Apportionment for Long-Term Construction Contracts

150-314.615-(G) Special Rules: Installment Sales

150-314.615-(H) Modified Factors for Motion Picture and Television Film Producers

150-314.620-(A) Taxable in Another State; In General

150-314.620-(B) Taxable in Another State; When a Taxpayer is "Subject To" Tax Under ORS 314.620(1)

150-314.620-(C) Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax

150-314.620-(D) Taxable in Another State; Washington Business and Occupation Tax

Allocation of Nonbusiness Income

150-314.640 Allocation of Interest and Dividends

Apportionment of Business Income

150-314.650 Apportionment Formula

150-314.655(1)-(A) Property Factor; In General

150-314.655(1)-(B) Property Factor; Property Used for the Production of Business Income

150-314.655(1)-(C) Property Factor; Consistency in Reporting

150-314.655(1)-(D) Property Factor; Numerator

150-314.655(2)-(A) Property Factor; Valuation of Owned Property

150-314.655(2)-(B) Property Factor; Valuation of Rented Property

150-314.655(2)-(C) Property Factor; Timber

150-314.655(2)-(E) Property Factor; Intangible Drilling Costs

150-314.655(3) Property Factor; Averaging Property Value

150-314.665(5) Gross Receipts Related to Deferred Gain or Loss

150-314.660(1) Payroll Factor; In General

150-314.660(2) Payroll Factor; Numerator

150-314.665(1)-(A) Sales Factor; In General

150-314.665(1)-(B) Sales Factor; Numerator

150-314.665(2)-(A) Sales Factor; Sales of Tangible Personal Property in this State

150-314.665(2)-(B) Sales Factor; Sales of Tangible Personal Property to United States Government in this State

150-314.665(2)-(C) Sales Factor; Sale of Electricity or Natural Gas

150-314.665(3) Sales Factor; Sales of Software and Database Services

150-314.665(4) Sales Factor; Sales Other Than Sales of Tangible Personal Property in this State

150-314.665(6) Sales Factor; Inclusion of Income from Disposition of Intangible Assets; Determination of Primary Business Activity

150-314.665(6)(a) Sales Factor for Affiliated Group: Inclusion of Gross Receipts From Disposition or Holding of Intangible Assets

150-314.665(6)(b) Sales Factor: Definition of Net Gains

150-314.665(6)(c) Sales Factor: Definition of Gross Receipts

150-314.670-(A) Modified Factors for Publishing

150-314.675 Apportionment of Net Loss

150-314.684(4) Sales Factor for Interstate Broadcasters

150-314.686 Interstate Broadcasters: Net Income Attributable to this State

Partnerships

150-314.714(3) Consistent Treatment of Partnership Items

150-314.722 Publicly Traded Partnerships Taxed as Corporations

150-314.724 Partnership Information Returns

150-314.724(3) Partnership Penalty

150-314.732(2)(c) Corporation Tax Credits -- Converting a C Corporation to an S Corporation

150-314.732(2)(d) Corporation Tax Credits -- Converting an S Corporation to a C Corporation

150-314.752  Business Tax Credits Available to S Corporation Shareholders

Nonresident Return by Shareholder or Partner

150-314.775 Definitions for Composite Tax Returns and Pass-through Entity Withholding

150-314.778 Oregon Composite Tax Return

150-314.781 Pass-through Entity Withholding Requirements

150-314.784 Exceptions to Pass-through Entity Withholding Requirements

150-314.835 Divulging Particulars of Returns and Reports Prohibited

150-314.840 Information Which May Be Furnished

150-314.855 Rewards for Information

Special Provisions

150-314.870 Combat Zone Benefits

DIVISION 315

PERSONAL INCOME TAX CREDITS

150-315.068 Claim of Right Credit

150-315.104(1) Qualified Reforestation Costs

150-315.104(2) Procedure for Claiming the Reforestation Credit

150-315.104(5) Change of Ownership

150-315.104(10) Reforestation Credit: Reasons Beyond the Taxpayer's Control

150-315.113  Voluntary Removal of Riparian Land from Farm Production

150-315.138(9) Fish Screening Device Credit; Substantiation

150-315.141 Biomass Production or Collection Credit

150-315.144 Transfer of Biomass Credit

150-315.156 Crop Gleaning Credit: Information Required

150-315.164 Farmworker Housing Credit

150-315.204-(A) Dependent Care Credits: General Information

150-315.204-(B) Dependent Care Assistance Credit

150-315.204-(C) Dependent Care Information and Referral Services Credit

150-315.208 Dependent Care Facility Credit

150-315.213(4) Child Care Division Contribution Credit

150-315.237(8) Scholarship Tax Credit

150-315.262 Working Family Childcare Credit

150-315.274(3) Computation of Oregon Credit for Qualified Adoption Expenses

150-315.274(4) Oregon Adoption Credit Prorated for Part-Year and Nonresidents

150-315.304(1)(a) Pollution Control Facilities: Types of Facilities Eligible for Certification

150-315.304(1)(b) Pollution Control Facilities: Information to be Furnished Upon Request

150-315.304(2) Pollution Control Facilities: Computation of Credit

150-315.304(4) Pollution Control Facilities: To Whom Is Credit Allowable

150-315.304(5) Pollution Control Facilities: Years in Which Credit May Be Claimed

150-315.304(8) Pollution Control Facilities: Transfer of Facilities

150-315.304(9) Pollution Control Facilities: Tax Credit Carry Forward

150-315.304(10) Pollution Control Facilities: Adjustment of Basis

150-315.326 Tax Credit Auctions

150-315.354(5) Business Energy Tax Credit: Transfer of Facilities

150-315.514 Oregon Production Investment Fund Tax Credit Auctions

150-315.521 University Venture Development Fund Tax Credit

150-315.610(5)(c) Long-term Care Insurance Premiums Credit Allowable to Spouses Filing Separately

DIVISION 316

PERSONAL INCOME TAX GENERAL PROVISIONS

150-316.007 Oregon Net Operating Losses -- Treatment Before 1985

150-316.007-(A) Policy -- Application of Various Provisions of the Federal Internal Revenue Code

150-316.007-(B) Policy -- Application of Various Provisions of Tax Law to Domestic Partners

150-316.012 Adoption of Federal Law

150-316.021 Tax Reform Act of 1984 Adjustments

150-316.027(1) Definition: "Resident"

150-316.027(1)(b) Status of Individuals in a Foreign Country

150-316.028 Oregon Net Operating Losses — Treatment After 1984

150-316.032(2) Administrative and Judicial Interpretations

150-316.037 Taxable Income of Nonresidents and Part-year Residents

150-316.045 Farm Capital Gain

150-316.047-(A) Transitional Provision to Prevent Doubling Income or Deductions

Computation of Taxable Income (Generally)

150-316.048 Taxable Income of Resident

150-316.054 Social Security and Railroad Retirement Benefits Eligible for Subtraction

Credits

150-316.078 Oregon Child Care Credit

150-316.079 Credit for Loss of Use of Limb(s); Substantiation

150-316.082(1)-(A) Credit for Income Taxes Paid to Another State

150-316.082(1)-(B) Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity

150-316.082(2) Credit for Income Taxes Paid to Another State -- Computation

150-316.082(3) Credit for Income Taxes Paid to Other States -- Proof Required and Procedure for Obtaining the Credit

150-316.082(4) Addition of Taxes Paid to Another State Claimed as an Itemized Deduction

150-316.082(6) Credit for Duplicative State Taxation Relating to Different Years

150-316.087 Oregon Credit for the Elderly

150-316.095 Sewer Connection Credit

150-316.095(6) Sewer Connection Credit: Substantiation for Bancroft Bonding

150-316.099 Disabled Child Exemption Credit

150-316.102 Credit for Political Contributions

150-316.109 Credit for the Gain on the Sale of a Residence Taxed by Another State

150-316.116 Credit for Installation of Alternative Energy Devices

Taxation of Nonresidents

150-316.117-(A) Proration of Income and Deductions for Nonresidents and Part-Year Residents

150-316.117-(B) Taxable Income of Nonresidents: Deductibility of Alimony Payments

150-316.119 Proration for Pass-through Entity Income of Part Year Oregon Residents

150-316.122 Separate or Joint Federal Returns for Husband and Wife

150-316.124(2) Nonresident Partners: Guaranteed Payments

150-316.124(4) Nonresident Partners: Other Methods of Allocation and Apportionment

150-316.127-(A) Gross Income of Nonresidents; Personal Services

150-316.127-(B) Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries

150-316.127-(C) Gross Income of Nonresidents; Business Income

150-316.127-(D) Gross Income of Nonresidents; Other Income and Sale of Property

150-316.127-(E) Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers

150-316.127-(F) Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes

150-316.127(1)(a) Alimony Deduction for Tax Years Before 1987

150-316.127(1)(a)-(A) Student Loan Interest Deduction -- for Part-Year and Nonresidents

150-316.127(3)(a) Moving Expense Deduction -- for Part-year and Nonresidents

150-316.127-(9) Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources

150-316.130(2)(c)-(A) Alimony Deduction -- for Part-year and Nonresidents

150-316.130(3) Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts

150-316.131(1) Credit for Taxes Paid to State of Residence

Costs In Lieu of Nursing Home Care

150-316.148 Credit for Elderly Care

150-316.149 Evidence of Eligibility for Credit

150-316.153 Credit for Involuntary Move of a Mobile Home

Retirement Income

150-316.157 Retirement Income Credit

150-316.159 Subtraction for Previously Taxed Contributions

Collection of Tax Source on Wages

150-316.162(2)-(A) Withholding: Basis of Amount Withheld

150-316.162(2)-(B) Employees Exempt from Withholding

150-316.162(2)-(C) Withholding on Fringe Benefits

150-316.162(2)(j) Independent Contractor Definition

150-316.162(3) Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld

150-316.164 Bonding Requirements for Delinquent Withholding Employers

150-316.167(1) Withholding by Employers

150-316.167(2) Employer's Election of Method of Computing Withholding

150-316.168(1)-(A) Withholding Payments: Cash Basis

150-316.168(2) Additional Time to File Reports

150-316.171 Treatment of Payroll Based Program Overpayments

150-316.177(1)-(A) Exemption Status of Employes

150-316.177(1)-(B) Exemptions for Military Personnel

150-316.177(2) Penalty

150-316.182 Procedure for Correcting the Filing of Withholding Certificates

150-316.187-(A) Credit for Tax Withheld

150-316.187-(B) Where Taxpayer Reports on Fiscal Year Basis

150-316.189 Withholding on IRAs, Annuities and Compensation Plans

150-316.189(6) Withholding on IRAs, Annuities and Compensation Plans

150-316.191 Alternative Withholding Filing or Payment Method for Employers to Avoid Undue Burden

150-316.193 Voluntary Withholding for Retired Members of the Uniformed Services

150-316.196 Voluntary Withholding for Civil Service Annuitants

150-316.197(1)(a)-(A) Semiannual Reports and Payments

150-316.197(1)(a)-(B) Withholding: Payment Due Dates

150-316.197(1)(b) Withholding Tax Payment Requirements for Agricultural Employers

150-316.197(2) Employe's Rights

150-316.198 Requirement to use Electronic Funds Transfer

150-316.198-(A) Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.

150-316.202(1) Withholding: Payment and Reports

150-316.202(2) Waiver of Termination Reports

150-316.202(3) Withholding: Annual Report by Employer

150-316.202(4) Combined Reports: Agricultural Employers

150-316.207 Liability for Unpaid Withholdings; Warrant for Collection

150-316.207(3)(a) Officer Liability: Joint Determination of Liability Conference

150-316.212 Withholding Penalties

150-316.223 Nonresident Alternate Filing

Resident Estates and Trusts

150-316.272 Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

150-316.277 Tax Treatment of Unincorporated Organization

150-316.282 Resident and Nonresident Estates and Trusts

150-316.282(4) Oregon Qualified Trust Tax Return

150-316.287 Fiduciary Adjustment

150-316.298 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years

Nonresident Estates and Trusts

150-316.307 Taxable Income of Nonresident Estate or Trust

Returns; Payments

150-316.362(1)(c) Oregon Multiple Funeral Trust Tax Return

150-316.362(2) Persons Required to Make Returns

150-316.368 Petitioning Department to Equally Split Joint Liability

150-316.369 Innocent Spouse, Separation of Liability, and Equitable Relief Provisions

150-316.382 Liability of Fiduciaries

150-316.387(1) Decedent's Estate: Request for a Final Tax Determination

150-316.387(4) Decedents' Estate: Application for Discharge from Personal Liability for Tax on Decedent's Income

150-316.457 Requirement of Copy of Federal Return

Payment of Estimated Tax

150-316.563 Estimated Tax

150-316.567 Allocation of Joint Estimated Tax Payments

150-316.573 Estimated Tax: Farmer's and Fisher's

150-316.583(2) Estimated Tax: Application of Prior Year Overpayment (Refund)

150-316.587(1) Tax Used to Compute Underpayment of Estimated Tax

150-316.587(5)(b) Estimated Tax: Waiver of Underpayment Interest Due to Casualty, Disaster or Other Unusual Circumstances

150-316.587(5)(c) Estimated Tax: Waiver of Underpayment Interest Due to Reasonable Cause

150-316.587(5)(d) Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents

150-316.587(8)-(A) Required Installments for Estimated Tax

150-316.587(8)-(B) Estimated Tax: Joint Return to Single or Separate Return

150-316.587(8)-(C) Estimated Tax: Single or Separate Returns to Joint Return

Modifications of Taxable Income Generally

150-316.680-(A) Oregon Lottery Winnings and Losses

150-316.680-(B) Modification of Federal Taxable Income: Interest and Dividends

150-316.680(1)(a) U.S. Government Obligations

150-316.680(2)(a) Addition for Original Issue Discount (OID)

150-316.680(2)(b) Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law

150-316.680(2)(c) Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon

150-316.680(2)(i) Addition of Long-Term Care Insurance Premiums Claimed as Federal Deductions

150-316.680(5) Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)

150-316.681 U.S. Government Interest in Retirement Accounts

150-316.683(1) Pool of Assets that Qualify to Pay State Exempt-Interest Dividends

150-316.685(1) Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included

150-316.685(2) Adjustment of Federal Tax Liability

150-316.687 Election to Include Child's Unearned Income -- Addition Required

150-316.693 Special Oregon Medical Subtraction

150-316.695(1) Modification of Federal Taxable Income: Itemized vs. Standard Deduction

150-316.695(1)(c)-(A) Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction

150-316.695(2) Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity

150-316.707(1)-(A)  Basis of Depreciable Assets Moved into Oregon

150-316.707(1)-(B)(1) Property Subject to Accelerated Cost Recovery System

150-316.707(1)-(C) Adjustment to Income for Basis Differences

150-316.737 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions

150-316.752 Definition for Severely Disabled Exemption

150-316.758 Exemption for Blind and Severely Disabled

150-316.771 Substantiation for Permanently Severely Disabled

150-316.777 Exempt Income of Native Americans

150-316.778 Oregon Investment Advantage Business Income Exemption

150-316.792 Military Pay Subtraction

150-316.806 Road Construction Worker's Travel Expenses

150-316.818 Substantiation Required

150-316.832(2) Substantiation Required

150-316.844 (Miscellaneous) Valuation of Forest Land or "Farm Use" Land for Oregon Inheritance Tax Purposes

150-316.846 Scholarship Awards used for Housing Expenses

150-316.852 Subtraction for Land Contributed to Educational Institutions

150-316.856 Subtraction for Qualified Investment of Severance Pay

150-316.863 Individual Pension and Retirement Plans

150-316.992 Waiver of Frivolous Return Penalty Imposed Under ORS 316.992

150-316.992(5) Frivolous Return Penalty

DIVISION 317

CORPORATION EXCISE TAX ACT OF 1929: RULES
GENERAL PROVISIONS

150-317.NOTE Procedure for Handling State Surplus Refund

150-317.010 Substantial Nexus Guidelines

150-317.010(4) Definition: "Doing Business"

150-317.010(10) Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts

150-317.010(10)-(B) Foreign Corporations Subject to Tax

150-317.013 Capital Losses -- Carrybacks and Carry-overs

150-317.013(2) Administrative and Judicial Interpretations

150-317.018 Adoption of Federal Law

150-317.018(1) Policy -- Application of Various Provisions of the Federal Internal Revenue Code

150-317.018(2) Periods of Less Than 12 Months Are Tax Years

150-317.021 Tax Reform Act of 1984 Adjustments

150-317.063 Farm Capital Gain

150-317.067 Tax on Homeowner's Association Income

150-317.070(1) Imposition of the Tax: Mercantile, Manufacturing and Business Corporations

150-317.080 Adoption of Federal Exempt Organizations

150-317.080 Exemption and Return Requirements

150-317.090 Minimum Tax

150-317.092 Definition of "Oregon Sales" for One-time Small Sales Credit

150-317.097 Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit

150-317.099 Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation

150-317.111 Carryover of the Lender's Credit for Weatherization Loans

150-317.112 Lender's Credit: Loans to Wood Heat and Fuel Oil Heat Customers

150-317.112(1) Lender's Credit: Computation

150-317.112(7) Lender's Credit: Definitions

150-317.147 Lender's Credit for Farmworker Housing

150-317.151 Credit for Contributions of Computers, Scientific Equipment, and Research

150-317.153 Research Tax Credit: Notice of Election

150-317.154 Research Tax Credit: Alternative Computation

150-317.259-(A) Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes

150-317.267-(A) Modification of Federal Taxable Income: Dividends From Certain Subsidiaries

150-317.267-(B) Modification for Dividends Received: Tax Years 1986 and Later

150-317.288 Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income

150-317.307 Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law

150-317.309 Definition of "State"

150-317.310(2) Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method

150-317.314 Deductibility of Michigan's Single Business Tax

150-317.329 IRC Section 338: Application to Oregon

150-317.349-(A) Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983

150-317.349-(B) Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983

150-317.356 Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of

150-317.362 Modification of Federal Taxable Income: Timber Cut but Unsold

150-317.374(2) Depletion Allowance; Method of Computation

150-317.374(3) Depletion of Metal Mines

150-317.476(4) Limitation on Oregon Net Loss Deduction

150-317.478 Pre-change and Built-in Losses

150-317.660(1) Definition of "Premiums" in the Insurance Sales Factor

150-317.660(2) Insurers; Wage and Commission Factor

150-317.705 Applicable Date

150-317.705(3)(a) Unitary Business

150-317.705(3)(b) Direct or Indirect Relationships

150-317.705(3)(c) Corporations Doing Business Outside the United States

150-317.710(5)(a)-(A) Consolidated Oregon Return: Format and Information Required

150-317.710(5)(a)-(B) Consolidated Oregon Return: Affiliated Group

150-317.710(5)(a)(C) Consolidated Oregon Return: Credits

150-317.710(5)(b) Different Apportionment Factors

150-317.710(6) Consolidated Oregon Return: Copy of Federal Return Required

150-317.710(7) Interinsurance and Reciprocal Exchanges

150-317.713 Limitations on Deduction of Group Losses

150-317.715(2)-(A) Modified Federal Consolidated Taxable Income

150-317.715(2)-(B) Modified Federal Consolidated Taxable Income -- Contribution Deduction for the Oregon Consolidated Group

150-317.715(3)(b) Consolidated Oregon Return: Apportionment Formula

150-317.720 Computation of Taxable Income; Excess Loss Accounts

150-317.725(1)(b) Application for Relief

150-317.920 Tax Imposed on Unrelated Business Income of Certain Exempt Corporations

DIVISION 318

CORPORATION INCOME TAX ACT OF 1955: RULES

150-318.000 Incorporation by Reference of Rules of ORS Chapters 314, 316 and 317

150-318.010 Effective Date of Act

150-318.020(1) Relation of Act to ORS Division 317

150-318.020(2) Income Subject to Tax Under ORS Division 318

150-318.060 U.S. Government Obligations

150-314.665(3) Sales Factor; Sales of Software and Database Services

DIVISION 320

PROVISIONS APPLICABLE TO PRIVILEGE TAX

150-320.010-(A) Privilege Tax Imposed on Music and Amusement Devices

150-320.016(5) Tax Not Refundable

150-320.080 Waiver of Penalty

150-320.305 State Lodging Tax

150-320.308 State Lodging Tax Exemptions

DIVISION 321

TIMBER TAXES

150-321.005(12) Timber Subject to the Forest Products Harvest Tax: Measurement Standards

150-321.005(9) Establishing Legal Taxpayer for FPHT

150-321.045 Estimated Tax Payments for FPHT

150-321.045(2) Mailing Forest Product Harvest Tax Returns

150-321.207(1) Forestland Valuation Rule

150-321.257(3) Forestland Classification

150-321.307(4) Distribution of Western Oregon Timber Tax Account Receipts

150-321.348(2) Redetermination of Forestland Land Classes

150-321.349 Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values under ORS 308A.092

150-321.354 Common Ownership

150-321.358(3)(b)-(A) Date of Acquisition

150-321.358(4) Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon

150-321.358(4)(b) Acceptable Uses of Western Oregon Forestland

150-321.358(5) Notification by Assessor of Denial of Application

150-321.485(4) Distribution of Eastern Oregon Privilege Tax Account Receipts

150-321.550 Procedure to Ensure Timber Tax Return Filing

150-321.550(1) Notice of Intent to Harvest

150-321.550(3)(a) Penalty for Failure to Obtain Notification of Operations

150-321.560(2) Prescribed Forms for Reporting Timber Harvest

150-321.609(1) Check Scaling at the Point of First Measurement

150-321.609(1)-(A) Measuring Harvested Timber

150-321.609(2)-(A) Timber Harvest Records

150-321.609(2)-(B) Use of Microfilm and Microfiche Records

150-321.609(2)-(C) Records Kept by Automated Data Processing

150-321.609(2)-(D) Preservation of Records and Their Reproductions

150-321.684-(A) Requests for Confidential Information

150-321.684(1) Information Which May be Furnished

150-321.700(1) Common Ownership

150-321.700(12) Establishing the Identity of the Taxpayer for Severance Tax

150-321.700(13) Timber Subject to the Small Tract Forestland Severance Tax

150-321.706 Definition of Owner for Small Tract Forestland Purposes

150-321.706(2) Required Signatures for Small Tract Forestland Application

150-321.706(4) Powers Delegated to County Assessor

150-321.706(7) Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

150-321.709(1)(b) Contiguous Parcels Held in Common Ownership

150-321.709(1)(c) Minimal Stocking and Species Requirements for Small Tract Forestland Assessment

150-321.709(3) Notation on Assessment and Tax Roll

150-321.712(1) Notification to County Assessor by Small Tract Forestland Owner

150-321.719(1) Common Ownership

150-321.741(2) Due Date for Filing Severance Tax Returns and Requesting an Extension

150-321.751(3) Distribution of Severance Tax Receipts for Western Oregon

150-321.754(3) Distribution of Severance Tax Receipts for Eastern Oregon

150-321.805(4) Definition of "Sound Management Practices"

150-321.812 Common Ownership

150-321.815(3)(b) Date of Acquisition

150-321.815(5) Notification by Assessor of Denial of Application

150-321.833 Common Ownership

150-321.839 Notation on Tax Roll: "Forestland -- Potential Additional Tax Liability"

150-321.839(3)(b) Date of Acquisition

150-321.839(4) Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon

150-321.839(5) Notification by Assessor of Denial of Application

DIVISION 323

CIGARETTE TAXES

150-323.030 Exemption of Cigarette Sales in Interstate or Foreign Commerce

150-323.030-(B) Allowance of Sales within this State of Cigarettes Stamped with other States' Indicia

150-323.105 When Distributor's License Required

150-323.107 When Cigarette Wholesaler's License is Required; Denial of Application

150-323.110 Security Bond Requirements for Cigarette Distributors

150-323.130 Denial of a Cigarette Distributor's License

150-323.140 Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification

150-323.160(2) Manner of Affixing Stamps

150-323.160(1) Tax Stamp Units of Sale; Minimum Sales

150-323.160(3)-(A) Definition of "Appropriate Stamp"

150-323.160(3)-(B) Responsibility for Affixing of Tax Stamps

150-323.170 Payment Type for Cigarette Stamps

150-323.175 Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond

150-323.180 Signature Cards

150-323.190 Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps

150-323.211 Vending Machine Visibility Requirements

150-323.220-(A) Segregation of Cigarette Inventories

150-323.220-(B) Cigarette Invoice Requirements

150-323.225 Permit Required for Transportation of Untaxed Cigarettes Inside Oregon

150-323.320-(A) Cigarettes Damaged in Transit

150-323.320-(B) Refund of Value of Unused or Mutilated, but Identifiable, Stamps

150-323.320-(C) Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons

150-323.325 Refund of Overpayments

150-323.340 Distributor's Reports-Generally

150-323.343 Reports of Cigarette Tax Activity in Oregon

150-323.365(1) Extension of Time for Reports

150-323.390(1) Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants

150-323.480(1)-(A) Civil Penalties for Violation of Cigarette Tax Provisions

150-323.480(1)-(B) Civil Penalties for Violation of Cigarette Tax Stamping Provisions

150-323.500(9) Definition of Moist Snuff

150-323.505 Quarterly Tax Discount

150-323.505(2) Determining Wholesale Sales Price

150-323.510 Extension of Time for Filing Returns

150-323.515 Exemptions Defined

150-323.520 When Tobacco Product Distributor's License Required

150-323.525 Bonding Requirement

150-323.530 Other Tobacco Product (OTP) Distributor License Application Denial

150-323.535 Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification

150-323.540 Definitions

150-323.560 Credit for Tobacco Tax paid; Refund

150-323.630-(A) Civil Penalties for Violation of Other Tobacco Products Tax

150-323.630-(B) Civil Penalties for Failure to Pay Other Tobacco Products Tax

DIVISION 324

OIL AND GAS TAX

150-324.050-(A) Applicability Limited to Natural Gas Production

150-324.050-(B) Production Unit for Calculation and Reporting

150-324.050-(C) Gross Sales Value Subject to Production Tax

150-324.050-(D) Purchaser's Filing Responsibility

150-324.050-(E) Producers Filing Responsibility

150-324.050-(F) Credit for or Refund of Ad Valorem Taxes Paid

Sales Tax On Lubricating Oil And Grease

150-324.340(Note) Application of Rules Under ORS 324.340(Note) and ORS 465.101 Through 465.131

DIVISION 358

150-358.505 Determining Value of Historic Property Qualified for Special Assessment

DIVISION 401

TELEPHONE EXCISE TAX

150-401.794 Telephone Excise Tax -- Definitions and Administrative Provisions

DIVISION 457

URBAN RENEWAL

150-457.430 Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas

150-457.440(2) Notice to Assessor of Amounts to be Raised for Urban Renewal

150-457.440(9) Urban Renewal Certification, Calculation and Distribution

150-457.440(9)-(A) Minimum Public Information on Division of Tax

150-457.450 Distribution of Remaining Tax Increment Funds

150-457.450(1) Notice of Plan Adoption or Area Change

DIVISION 465

HAZARDOUS WASTE AND HAZARDOUS MATERIALS

150-465.101 Bulk Facility Defined; Cargo Tank Defined; Load Fee

150-465.101(5) Vessels in Interstate or Foreign Commerce

150-465.101(5)-(B) Definition of “Petroleum Product”

150-465.104(1)-(A) Payment of Fee by Seller

150-465.104(1)-(B) Product Exchange Agreements

150-465.104(1)-(C) Multiple Withdrawals in a Single Load; Load, Split Load Defined

150-465.104(2) Importer Defined; Delivery Defined

150-465.104(3) Exemption for Export of Petroleum Products; Claim for Refund

150-465.104(4) Due Dates for Payment of Fees

DIVISION 670

INDEPENDENT CONTRACTOR

150-670.600 Independent Contractor


Notes
1.) The OAR Compilation is updated on the first of each month to include all rule actions filed with the Secretary of State’s Office by the 15th of the previous month, or by the previous workday if the 15th is on a weekend or holiday.

2.) 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

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