The Oregon Administrative Rules contain OARs filed through May 15, 2013 
Department of Revenue
Division number quick links 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
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
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
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
150-137.300 Criminal Fine Account Distribution
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
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
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
150-192.440 Charges for Copies of Records
150-192.501 Department Records Exempt from Disclosure
150-198.955(3)(a) Assets of Dissolved Districts
150-222.111 Phase in of City Tax Rate
150-222.111(3) Calculating Phase-in City Tax Rates
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
150-276.595 Field Office Parking
150-280.060(A) Calculating the Estimated Dollar Weighted Life for Local Option Taxes
150-280.075 Tax Election Ballot Measure Requirements
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
PERSONAL INCOME TAX SURPLUS REFUND
150-291.349 Procedures for Handling State Personal Income Tax Surplus Credit
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
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
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
150-305.655 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
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)
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
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
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
150-308A.724 Owner Requests Change to a Different Special Assessment
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 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
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
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
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
150-311.674 Property Tax Deferral Account Number Part of the Tax Statement
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
150-311.689 Annual Income Requirements to Continue Property 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
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
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
150-314.640 Allocation of Interest and Dividends
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
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
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
150-314.870 Combat Zone Benefits
150-315.068 Claim of Right
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
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
150-316.048 Taxable Income of Resident
150-316.054 Social Security and Railroad Retirement Benefits Eligible for Subtraction
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
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
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
150-316.157 Retirement Income Credit
150-316.159 Subtraction for Previously Taxed Contributions
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
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
150-316.307 Taxable Income of Nonresident Estate or Trust
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
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
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(1)(c)-(A) Subtraction for Military Active Duty Pay
150-316.680(1)(c)-(B) Pay for Active Service in Armed Forces in the Year of Enlistment and Year of Discharge
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
150-316.695(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
150-316.789 Time Limitations Affected by Desert Storm
150-316.791 Compensation for Military Service Performed Away from Home Overnight
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
150-316.863 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
150-316.ORLAWS2010.CH66 Subtraction for Qualified Investment of Severance Pay
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
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
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
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
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
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
150-324.340(Note) Application of Rules Under ORS 324.340(Note) and ORS 465.101 Through 465.131
150-358.505 Determining Value of Historic Property Qualified for Special Assessment
150-401.794 Telephone Excise Tax -- Definitions and Administrative Provisions
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
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
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