Title 29 — REVENUE AND TAXATION
As used in the revenue and tax laws of this state, unless the context requires otherwise: “Department” means the Department of Revenue. “Director” means the Director of the Department of Revenue. Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 305.
It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws.
The Department of Revenue is established. The Department of Revenue shall consist of administrative divisions. Each of the administrative divisions of the department shall be headed by an administrator who shall be in the unclassified service under the State Personnel Relations Law and appointed by the Director of the Department of Revenue. Each administrat…
The Department of Revenue shall be under the supervision of the Director of the Department of Revenue who shall be appointed for a term of four years and shall hold office at the pleasure of the Governor. The director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the director to the perform…
Except as otherwise provided by law, the Director of the Department of Revenue shall coordinate all of the activities of the Department of Revenue, and has the power of general supervision over the administration of each division within the department, and the administrative head thereof, and is directly responsible to the Governor therefor. The director sh…
Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State.
The Department of Revenue shall maintain its principal offices in the state capital and shall be furnished with suitable office quarters under ORS 276.004. The department may maintain offices or conduct its business in other places in the state in order to facilitate the discharge of its functions. Necessary printing for the department shall be performed in…
There is established in the General Fund of the State Treasury the Department of Revenue Administration Account. Notwithstanding any other law, such amounts as may be necessary to pay the administrative expenses of the Department of Revenue shall be continuously credited to the Department of Revenue Administration Account from the biennial appropriations, or…
The Director of the Department of Revenue, with the approval of the Governor, may designate a deputy director, to serve at the pleasure of the director, with full authority to act for the director, but subject to the control of the director. The deputy director shall be skilled and expert in matters of taxation or financial administration and shall devote th…
Subject to any applicable provisions of the State Personnel Relations Law: The Director of the Department of Revenue may appoint and remove such officers, agents and employees as the director considers necessary. Such persons shall have the duties and powers the director from time to time prescribes. The compensation of all such officers, agents and employ…
For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Department of Revenue may require the fingerprints of a person who: Is employed or applying for employment by the department; or Provides services or seeks to provide services to the department as a contractor or volunteer; and Is, or will be, working or pro…
The Department of Revenue is hereby authorized to charge a reasonable sum reflecting its costs, for each copy sold of maps, documents, or publications such as those containing its laws and administrative rules or reports. The proceeds from such sales are to be deposited in the department’s miscellaneous receipts account established under the authority of ORS…
(Financial Institution Data Match System)
As used in ORS 305.081 to 305.091 and 305.994: “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account. “Data match system” means the system for exchange of information between financial institutions and the Department of Revenu…
Financial institutions shall participate in a data match system established by the Department of Revenue, utilizing automated data exchanges to the maximum extent possible. Using the data match system, not more than once per calendar quarter, each financial institution shall conduct a data match with the department that compares a list of delinquent debtors…
If, using the data match system, the Department of Revenue ascertains that a delinquent debtor holds an account at a financial institution, and the delinquent debtor is a delinquent child support obligor, the department may not issue or cause to be issued a notice of garnishment to the financial institution under ORS 18.600 to 18.850 against the delinquent d…
Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system. This section applies only to disclosures regarding information that was transmitted using the data match system within 45 days prior to the disclosure. A person commits a sepa…
Except as otherwise permitted by law, a person may not knowingly use or disclose information relating to a delinquent debtor that is transmitted to or from the Department of Revenue through the data match system for any purpose except: The collection of debts by the department; or Purposes that are reasonably necessary for the functioning of the data match…
The Department of Revenue shall adopt rules necessary for the administration of ORS 305.081 to 305.091 and 305.994. Before adopting rules under this section, the department shall consult with or seek the participation of: A representative from an association representing banks in this state; A representative from an association representing credit unions i…
The Department of Revenue shall: Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted. Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by la…
The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to property value appeals boards, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of A…
The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such pet…
The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state …
The Department of Revenue shall see that revenue officers comply with the tax and revenue laws, that all taxes are collected, that complaint is made against any person violating such laws and that penalties prescribed by such laws are enforced. The Director of the Department of Revenue may call upon the district attorney or Attorney General to institute and…
The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if: The taxpayer filed the report or return by the date it was due; and The treatment of the item on the report or re…
Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if: The department is not expressly prohibited by law from using another means of notification; and The department and the person entitled to notice enter into a notification agreement in which the person affirmat…
A tax return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax. The last day prescribed by law for filing the return or paying the tax sh…
The Department of Revenue may be made a party in any action in any court of this state or of the United States having jurisdiction of the subject matter to quiet title to, to remove a cloud from the title to, or for the foreclosure of a mortgage or other lien upon, any real property or personal property, or both, upon which the State of Oregon has or claims …
Any person having an interest in or lien upon any real property may request the Department of Revenue in writing to release such real property from a cloud on the title of or lien on such property existing, created or continued under any one or more of the following: A warrant provided for in ORS 314.430, 321.570, 323.610 or 475C.688; or The provisions of …
The Department of Revenue or a county tax collector shall waive interest on an assessment if the taxpayer has failed to make a timely payment or has received an incorrect refund because: An employee of the department or of a county tax collector acting in an official capacity, who had knowledge of the necessary facts, misled the taxpayer either by some erro…
The Department of Revenue is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person or estate for whom the person acts, for any taxable period open to adjustment under the pertinent statutes of limitation, in respect of any revenue measure which the department is required to administer. Su…
The Department of Revenue shall cancel an unpaid tax imposed by laws of the State of Oregon that is collected by the department, including any penalty or interest applicable to the tax, if the department determines that: The tax has been delinquent for seven or more years; All reasonable efforts have been made to effect collection; The taxpayer cannot be …
The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers o…
The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes and public revenues, or the disbursement of public funds, reports and statements in such forms as the department may prescribe, as to any matter deemed material and relevant to the attainment …
The Department of Revenue: Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made. May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by whi…
For the purposes of out-of-state collections, a tax warrant shall have the effect of a judgment as provided by ORS 205.125 and 314.430. However, if the laws of another state require a judgment issued by a court for the purposes of executing creditor’s remedies in that state, the Department of Revenue may obtain a judgment based upon a tax warrant as provided…
The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided in this section. Certification of warrants for unpaid taxes by the Director of the Department of Revenue, or the representative of the director, entitles the warrants to be filed and no other certification or acknowled…
Upon request of any person, the Secretary of State shall issue a certificate showing whether there is on file in the Office of the Secretary of State, on the date and hour stated therein, any warrant described in ORS 305.182 (1), or certificate or notice affecting any warrant naming a particular person, and if a notice or certificate is on file, giving the d…
Subject to ORS 305.390 and 305.392, the Director of the Department of Revenue, in conformity to the resolutions or rules of the Department of Revenue, may subpoena and examine witnesses, administer oaths and order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries d…
Notwithstanding ORS 192.311 to 192.478 or any other law or rule, any books or papers produced by an owner or any other person with respect to an industrial property, pursuant to an order issued under ORS 305.190 (1) in connection with the appraisal or assessment of industrial property, shall be exempt from disclosure by the Department of Revenue. No subpoena…
Notwithstanding any law restricting the disclosure of taxpayer particulars or other tax information, the Department of Revenue may adopt rules permitting the disclosure of particulars or other tax information to a person designated by a taxpayer, either expressly or by implication, to receive the information. The department may consider a person designated b…
The Department of Revenue may serve upon any taxpayer written interrogatories to be answered by the taxpayer served or, if the taxpayer served is a corporation, partnership or association, by any officer or agent, who shall furnish such information as is available to the taxpayer. Interrogatories may be served by the department whenever it deems it necessary…
Witnesses testifying before the Department of Revenue at its request and on its behalf shall be allowed the fees and mileage provided for witnesses in ORS 44.415 (2). The fees and mileage shall be paid by warrant upon the State Treasurer upon the certificate of the Director of the Department of Revenue. However, any county or state officer shall receive the …
When persons file conflicting returns or reports addressing an item of income, deduction or credit allowed under the personal income tax laws, the Department of Revenue may examine all conflicting claims. After examining the claims, the department shall notify each person reporting the item that the department shall make a joint determination to resolve the …
No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 or 316.202 on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is …
Unless specifically provided otherwise by statute or by rule of the Director of the Department of Revenue adopted pursuant to subsection (3) of this section, every deficiency or delinquency arising under any law administered by the Department of Revenue shall bear simple interest at the rate of 10 percent per annum, to be computed on a daily basis. Unless s…
For purposes of determining the interest rate established under ORS 305.220: In the case of a refund of tax ordered by the Oregon Tax Court or the Oregon Supreme Court and arising under any law administered by the Department of Revenue, if the refund is not paid by the department within 60 days after the date of the order, the interest rate provided under O…
Notwithstanding ORS 314.835, if the Department of Revenue determines that assistance of a law enforcement agency is necessary to insure compliance with any of the laws of this state administered by it, the department may request such assistance. In connection with assistance requested under this section only, the Department of Revenue may disclose a tax retu…
The Department of Revenue shall assess a penalty against any person who has previously tendered a dishonored check, draft, order or electronic funds transfer for the payment of any amount collected by the department and who subsequently makes and tenders to the department any check, draft, order or electronic funds transfer for the payment of any tax or any …
Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed.
(Representation of Taxpayer)
Notwithstanding ORS 9.320: Any person who is qualified to practice law or public accountancy in this state, any person who has been granted active enrollment to practice before the Internal Revenue Service and who is qualified to prepare tax returns in this state or any person who is the authorized employee of a taxpayer and is regularly employed by the tax…
When the treatment of partnership items on a partner’s return is consistent with the treatment of that item on the partnership return and results in a notice of deficiency, the partners may designate a tax matters partner to represent each of them before the Department of Revenue in any conference or before a tax court magistrate in any proceeding with respe…
Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a local government or the Department of Revenue may be represented by any officer or authorized employee of the local government or department.
No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of Revenue or in the magistrate division of the tax court during the employment of the former officer, clerk or employee therein, nor shall the former officer, clerk or employee in any manner or by any means, ai…
The Department of Revenue shall establish a program by means of which the department may give priority to persons who hold a certified public accountant license issued by the Oregon Board of Accountancy and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws and the application of Oregon tax laws to personal …
The Department of Revenue shall establish a program by means of which representatives of C corporations and S corporations may resolve issues and ask questions concerning Oregon corporate income and excise tax laws or the application of Oregon corporate income and excise tax laws. The department shall dedicate trained employees, a telephone number and other …
If a person fails to file a report or return within 60 days of the time prescribed by any tax law administered by the Department of Revenue, the department may petition the Oregon Tax Court for an order requiring the person to file the report or return or to show cause why the person is not required to file the report or return. Within 10 days after the fil…
Except as provided in ORS 305.305, the provisions of this section apply to all reports or returns of tax or tax liability filed with the Department of Revenue under the revenue and tax laws administered by it, except those filed under ORS 320.005 to 320.150. As soon as practicable after a report or return is filed, the department shall examine or audit it, …
As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 or for an answer to interrogatories under ORS 305.195, the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS 305.265. The tax court or the Supr…
If the amount of the tax shown as due on a report or return originally filed with the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318 or 321, or collected pursuant to ORS 305.620, or as corrected by the department, is less than the amount theretofore paid, or if a person files a claim for refund o…
Except as provided in ORS 305.690 to 305.753 (relating to charitable checkoffs), no refund, claim of refund or right to a refund of taxes paid under the laws of this state shall be transferable or assignable by the taxpayer unless authorized by rule of the Department of Revenue.
Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 and 305.560, if all of the following criteria are met: The person must be aggrieved by and affected by an act, omission, order or determination of: The Department of Revenue in its administration of the revenue and tax laws of this stat…
Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made. An appeal under ORS 308.505 to 308.674…
Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before December 15 of the year in which a final determination is made by the last body or tribunal to pass on the matter or within six m…
Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed, if the dollar amount in dispute exceeds $1 million, the assessor of the county in which the property is located may order the officer in charge of the assessment and tax roll to issue a potential refund credit with respect to the property as provided …
Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all o…
The tax court shall order a change or correction applicable to a separate assessment of property to the assessment and tax roll for the current tax year or for either of the two tax years immediately preceding the current tax year, or for any or all of those tax years, if all of the following conditions exist: For the tax year to which the change or correct…
If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated.
Notwithstanding ORS 305.265 (14), the Department of Revenue may in its discretion, cancel any tax, penalty or interest or any portion thereof, for which an assessment has become final, if any of the following conditions exist: The assessment is based upon an asserted tax deficiency calculated upon income that the state is expressly prohibited from taxing un…
As used in this section, “appeal” means an appeal to the Internal Revenue Service or any federal court or an appeal to another state’s taxing authority or any state court having jurisdiction over the other state’s tax matters that are the subject of the appeal. If a deficiency is based wholly or in part upon an Internal Revenue Service revenue agent’s repor…
As used in this section, “reorganized business entity”: Means a business entity that, while operating substantially the same business as another entity that incurred a liability for taxes, interest or penalties administered by the Department of Revenue, has been converted to a different form of business entity from that of the entity that incurred the liabi…
The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502. Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (2) or may be paid in the manner provided in ORS 305.760. (License Lis…
As used in ORS 305.385: “Agency” means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state which imposes a local tax administered by the Department of Revenue under ORS 305.620. “License” means any written authority required by law or ordinance as a prerequisite to the conduct of a bus…
Upon request of the Department of Revenue, an agency issuing or renewing a license to conduct a business, trade or profession shall annually, on or before March 1, supply the department with a list of specified licenses issued or renewed by the agency during the preceding calendar year. Upon request of the department, an agency shall annually, on or before …
A subpoena for the production of records may be issued under ORS 305.190 or 305.420 to the owner of an industrial plant, as defined in ORS 308.408, for purposes of a proceeding involving the determination of the value of a different industrial plant for ad valorem property taxation, only under the following conditions: The information to be produced is to b…
This section applies to subpoenas issued under ORS 305.190 or 305.420 (4) to owners of industrial plants, as defined in ORS 308.408, for the production of books, papers, correspondence or any other documents to be used in a judicial proceeding that involves the determination of the value of a different industrial plant, for purposes of ad valorem property ta…
If the owner of an industrial plant that is located outside this state is given notice under ORS 305.392, or is served with a subpoena for purposes of appraisal of an industrial plant located within this state, the owner may choose not to produce any documents related to the income or expenses of the industrial plant that are identified in the notice or the …
When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, and the provider of the information has designated the information as confidential, the confidentiality of the information shall be protected as provided in this section. If the department or any person in pos…
When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, for use in a judicial proceeding concerning the value of a different industrial property, and the provider of the information has designated the information as confidential, access to that information shall be …
Any agency or person issuing a subpoena under ORS 305.190 or 305.420 for information concerning industrial property, shall pay the reasonable costs of compliance with the subpoena incurred by the party responding to the subpoena. Reasonable costs include the cost of locating records, preparing copies of records, costs of postage, freight or delivery, the co…
An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court. An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 during the period following the date the tax stat…
Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405. In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the …
As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The tax court, in cases within its jurisdiction pursuant to ORS 305.410: Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction. Has the same powers as a circuit court. Has and may exercise a…
Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under the tax laws of this state. For the purposes of this section, and except …
When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. Note: 305.412 was added to …
Notwithstanding ORS 305.570 (1)(b), an association or organization has standing to seek declaratory relief in the Oregon Tax Court if: One or more members of the association or organization is adversely affected or aggrieved by the subject of the requested declaration; The interests that the association or organization seeks to protect are germane to the p…
Except as otherwise provided in ORS 305.404 to 305.560, the mailing by registered or certified mail of any pleading, decision, order, notice or process, other than a subpoena, in respect to proceedings before the court shall be sufficient service thereof.
As used in this section, “private express carrier” has the meaning given that term in ORS 293.660. Any complaint or petition that is required by law to be filed with the Oregon Tax Court, that is otherwise sufficient for filing and that is: Transmitted through the United States mail or a private express carrier, shall be deemed filed on the date that it wa…
Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular div…
The judge, a magistrate or the clerk of the tax court, on the request of any party to the proceeding, or the attorney of the party, shall issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of any returns, books, papers, documents, correspondence and other evidence pertainin…
If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause.
All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo. If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a local government in its administration of a tax described in OR…
In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.
Except as provided in subsections (2) and (3) of this section, hearings before the judge or a magistrate of the tax court shall be open to the public. All proceedings in the regular division of the tax court shall be reported unless waived by the parties with the consent of the court. The expense of reporting shall be paid by the state from the appropriation…
In any case arising under the tax laws of this state or under any law administered by the Department of Revenue, whenever it appears to the Oregon Tax Court that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceeding is frivolous or groundless, a penalty in an amount not t…
The decision of the court shall be binding upon all parties until changed, if at all, by the decision of the Supreme Court upon appeal. If no appeal is taken to the Supreme Court, the decision of the court shall constitute a final determination of the matter. If an appeal is taken, the decision of the court shall become final in the same manner as the decisi…
The sole and exclusive remedy for review of any decision or order of the judge of the tax court shall be by appeal to the Supreme Court. Jurisdiction hereby is vested in the Supreme Court to hear and determine all appeals from final decisions and final orders of the judge of the tax court. The scope of the review of either a decision or order of the tax cour…
If, in an appeal under ORS 305.445 involving taxes imposed upon or measured by net income and administered by the Department of Revenue and in which an individual taxpayer is a party, the court grants the refund claimed by the taxpayer or denies the additional assessment of taxes claimed by the department to be due from the taxpayer, the court may allow the …
The tax court shall cause a copy of each of its written decisions to be delivered to the State Court Administrator. The administrator, after consultation with the judge of the tax court, shall determine whether a decision is of general public interest. The decisions determined to be of general public interest shall be published and distributed as provided in…
The judge of the tax court shall be elected by the electors of the state for a term of six years, in the manner provided in ORS chapter 249. In the event of a vacancy in the office of judge, the vacancy shall be filled by an appointment made by the Governor. The Governor may request the governors of the Oregon State Bar to submit to the Governor the names o…
The judge of the tax court shall be a citizen of the United States and a resident of this state, and shall have been admitted to practice in the Supreme Court of Oregon and have been engaged in this state for at least three years preceding the election or appointment of the judge of the tax court, either in active practice, governmental or private, as an att…
The judge of the tax court shall receive such salary as is provided by law. The presiding magistrate and magistrates of the tax court shall receive such salary as is fixed under the personnel plan established by the Chief Justice of the Supreme Court pursuant to ORS 1.008. The judge and magistrates shall receive no other allowances for services except as aut…
Whenever more than one judge is serving as a judge of the tax court, the judge elected or appointed under ORS 305.452 shall be the presiding judge. The presiding judge shall assign causes, matters and proceedings and apportion the business of the tax court.
The principal office of the tax court shall be in the state capital, but the court may hold hearings in any location designated under ORS 1.085. The county court or board of county commissioners, upon request of the judge of the tax court, shall provide the court with suitable rooms when hearings are held in the county.
The State Court Administrator shall act as court administrator for the tax court. Other necessary employees of the court shall be appointed and otherwise governed by applicable provisions of the personnel plan for employees of the courts of this state who are state employees. The judge and employees of the court shall be reimbursed for all actual and necess…
The records of the tax court shall include a register, journal and fee book. The register is a book wherein the clerk shall enter, by its title, every suit or proceeding commenced in, or transferred or appealed to, the tax court, according to the date of its commencement, transfer or appeal. Thereafter, until the entry of judgment, the clerk shall note ther…
The Legislative Assembly finds that: Industrial property that is appraised by the Department of Revenue under ORS 306.126 and property that is centrally assessed by the department under ORS 308.505 to 308.674 involve large amounts of property value and complex appraisal issues. Appeals of the value of state-appraised industrial property or centrally assess…
The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, in order to ensure that the rules that the department adopts promote the objectiv…
Plaintiffs or petitioners filing a complaint or petition in the tax court shall pay, at the time of filing for each complaint or petition, a filing fee as follows: For a complaint or petition in the magistrate division, $50. For a complaint or petition in the regular division, the filing fee established under ORS 21.135. A plaintiff or petitioner may, by …
Any witness subpoenaed or whose deposition is taken shall receive the fees and mileage provided for witnesses in ORS 44.415 (2). Witnesses for the state or its political subdivisions shall be paid from moneys appropriated therefor. Payment of fees and mileage to other witnesses shall be made by the party at whose instance the witness appears or the depositio…
The judge of the tax court elected or appointed under ORS 305.452 may establish a fee for comparing, or for preparing and comparing, a transcript of the record. The fee established under this subsection may not exceed the fees charged and collected by the clerks of the circuit court. The Chief Justice of the Supreme Court by order may establish fees for cop…
Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2023, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership.
(Magistrate Division)
The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit as magistrates of the magistrate division at locations within the state as the judge shall determine. An individual who is appointed as a tax court magistrate shall be a citizen of the United States and a resident of this s…
Except as provided in subsection (2) of this section, an appeal to the tax court shall be heard by a tax court magistrate unless specially designated by the tax court judge for hearing in the regular division. In any matter arising under the property tax laws and involving a county or county assessor that is designated for hearing in the regular division, th…
The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued. At the time of preparation biennially of consolidated budgets for submission to the Legislative Assembly under ORS 8.125, the State Court Administrator shall prepare and submit to the Legislative Assembly general sta…
At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 to 3…
(Appeals Procedure; Effect of Pendency of Appeal)
Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the Department of Revenue or, for a tax described in ORS 305.410 (3), by a local government’s tax administrator, an appeal under ORS 305.275 may be taken by filing a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, wit…
Except as provided in subsection (2) of this section, proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed under the tax laws of this state and administered by the Department of Revenue or imposed under a local tax administered under ORS 305.620 by the department shall be stayed by the ta…
Any person, including a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (1), ma…
In an appeal to the Oregon Tax Court from an assessment made under ORS 305.265, the tax court has jurisdiction to determine the correct amount of deficiency, even if the amount so determined is greater or less than the amount of the assessment determined by the Department of Revenue, and even if determined upon grounds other or different from those asserted …
The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning: The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of government. The authorized uses of the proceeds of bonded indebtedness described in secti…
An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580. For purposes of this section and a question described in ORS 305.580 (1)(a), “interested taxpayer” means a person that is subject to the tax, fee, charge or assessment in question. For purposes of this section and a question de…
A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI of the Oregon Constitution apply to a tax, fee, charge or assessment of another local government unit if the boundaries of both units include common territory and if the petitioning local government unit will lose or ha…
As used in this section: “Capital construction” has the meaning given that term in ORS 310.140. “Capital costs” has the meaning given that term in ORS 310.140. “Capital improvements” has the meaning given that term in ORS 310.140. The Legislative Assembly finds that, when general obligation bonds are issued by a government unit to finance capital costs o…
If, in a proceeding commenced under ORS 305.583, the regular division of the Oregon Tax Court finds that a challenged tax, fee, charge or assessment is subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may: Order the government unit to make refunds to petitioners of any part of the challenged tax, fee, charge o…
A local government unit or an association of local government units acting for the common benefit of and on behalf of consenting members may petition the regular division of the Oregon Tax Court for a judicial declaration of the court concerning a question described in ORS 305.580. Notice of the commencement of a proceeding under this section shall be given…
If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to a tax on property, the court may order the assessor, tax collector or other appropriate public official to impose or collect that tax without regard to that portion of section 11b, Article XI of the Oregon Constitution …
Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any …
The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate …
The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of engaging in the offset of federal tax refunds or other federal payments in payment of liquidated state debt or of amounts payable by a transferee under ORS 3…
The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be …
Any state agency or department may enter into agreements with any political subdivision of this state for the collection, enforcement, administration and distribution of local taxes of the political subdivision imposed upon or measured by gross or net income, wages or net earnings from self-employment, local general sales and use taxes, local transient lodgi…
If the ordinances of any city or county in this state provide for the collection of an income tax, in whole or in part, by imposing on employers generally the duty of withholding sums from the compensation of individuals employed within the boundaries of the city or county and making returns of such sums to the authorities of such cities or counties, then th…
The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial) shall comply with requirements of such city or county ordinance in the case of employees of such branch, department or agency who are subject to such tax and whose regular place of employment is within…
The city or county shall designate clearly the rate of withholding to be used by the State of Oregon or political subdivision and shall provide forms acceptable to the state or political subdivision to be used in reporting and remitting taxes withheld pursuant to the agreement.
Nothing in ORS 305.620 to 305.640 consents to the application of any law that has the effect of imposing more burdensome requirements on the State of Oregon or a political subdivision than it imposes on other employers, or that has the effect of subjecting the State of Oregon or a political subdivision, or any of its officers or employees, to any penalty or …
If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620.…
The Multistate Tax Compact is hereby enacted into law and entered into on behalf of this state with all other jurisdictions legally joining therein in a form substantially as follows: ______________________________________________________________________________ ARTICLE I PURPOSES The purposes of this compact are to: 1. Facilitate proper determination o…
The Director of the Department of Revenue shall constitute the member of the Multistate Tax Commission who shall represent Oregon on such multistate commission. If, at any time and for any reason, the director is unable to carry out any duty or activity required of a member of the Multistate Tax Commission, the director shall be represented by an alternate a…
The Governor of Oregon shall appoint one person from the City of Portland, and from time to time one person from any other municipality or political subdivision imposing any tax defined in Article II of the Multistate Tax Compact, to consult regularly with the Director of the Department of Revenue of Oregon, or the alternate of the director, in accordance wi…
Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state.
Any alternative dispute resolution process undertaken under the authority of the Multistate Tax Commission need not comply with and is not subject to ORS chapter 36.
There is created in the General Fund of the State Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any other law, all moneys received by the Department of Revenue as a result of audits performed by the Multistate Tax Commission shall be deposited in the Multistate Tax Commission Revolving Account and are continuously appropriated to …
The Department of Revenue shall: Ensure that all data collected pursuant to ORS 316.366 is used only for the purposes described in ORS 305.687 and 316.366. Maintain and store data collected pursuant to ORS 316.366 separately from other information provided on tax returns filed under ORS chapter 316, and provide that the data is accessible only to the follo…
The Department of Revenue shall use data collected on the data collection schedule required under ORS 316.366 to the extent feasible, to inform: The development of racial impact statements; The analysis of proposed administrative rules and budget requests; and The response by the department to certain requests for information from the Legislative Assembly…
The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 to income tax returns filed for the 2024 tax year. The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt policies and procedures for the implementation of the use of the schedule. [2023 c.563 §8] …
As used in ORS 305.690 to 305.753, unless the context otherwise requires: “Commission” means the Oregon Charitable Checkoff Commission. “Department” means the Department of Revenue. “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.
There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and, as nonvoting members, one Representative appointed by the Speaker of the House of Representatives and one Senator appointed by the President of the Senate. The Governor shall appoint one voting member based on the recommendation of the…
The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice chairperson shall serve until the expiration of the term of the chairperson or vice chairperson as a member of the commission, or until the chairperson or vice chairperson resigns or is removed in …
The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745. Upon determination, pursuant to an initial applicatio…
Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff if the entity: Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and: Checkoff resources are used to augment existing programs or provide new funding to related activities of proven value; C…
Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual income tax return. The application shall co…
Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later th…
The Oregon Charitable Checkoff Commission shall examine each entity included for checkoff on a schedule of the Oregon individual income tax return at least once every two years after initial application under ORS 305.725. If the commission determines that an entity certified under ORS 305.715 (2) for the prior tax year is not qualified to be included, or th…
Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified. Individual taxpayers who file an Oregon income tax return and who will r…
Amounts equal to the amounts checked off under ORS 305.745 shall be remitted by the Department of Revenue to the State Treasurer who shall deposit the amounts in a suspense account established under ORS 293.445. Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for use in reimbursing the Gener…
The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff. In accordance with ORS chapter 183, the Department of Revenue may adopt such rul…
A resident individual taxpayer who files a full-year Oregon individual income tax return may designate that a contribution be made to the Oregon Political Party Fund for payment to the major or minor political party designated. The resident individual taxpayer shall make the designation by entering a code denoting the party and marking the box provided on th…
The Oregon Political Party Fund is established in the General Fund. The Oregon Political Party Fund shall consist of all moneys transferred to the fund under this section. Notwithstanding ORS 316.502, the Director of the Department of Revenue shall transfer to the fund an amount equal to the total amount designated by individual income taxpayers to be paid t…
At least once each calendar quarter, moneys in the Oregon Political Party Fund established in ORS 305.756 shall be paid to the treasurers of the political parties designated by taxpayers under ORS 305.754. Note: See note under 305.754.
A payment to a political party under ORS 305.757 is considered a contribution to that political party for the purposes of ORS chapter 260. Any moneys received by the treasurer of a political party under ORS 305.757 for which a statement must be filed under ORS chapter 260 shall be reported as received from the Oregon Political Party Fund. The names of indiv…
A contribution made under ORS 305.754 may not be claimed as a credit by the taxpayer under ORS 316.102. Note: See note under 305.754. REFUNDS
In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds may be made, the Department of Revenue may, in accordance with the requirement of the Secretary of State, pay over all funds received under any of the revenue laws to the State Treasurer and write refund checks upon…
At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the taxpayer. The election shall be made on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax year or at such other time and manner as the department may prescribe by rule.
In a proceeding involving the validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof invalid, and the time limit for any further proceeding to sustain the validity of th…
The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Department of Administrative Services shall issue a warrant in favor of each taxpayer lis…
If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of the Supreme Court of Oregon, the refund of the invalid taxes shall include interest on the amount paid at …
Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted.
There hereby is appropriated out of the moneys in the General Fund in the State Treasury, not otherwise appropriated, the amounts necessary to carry out ORS 305.770 to 305.785, not exceeding the amounts paid to and received by the State of Oregon, together with interest thereon as provided in ORS 305.775, under and by virtue of the law or laws, or parts ther…
Payment of any attorney fees or reasonable expenses under ORS 305.447 or 305.490 shall be made by the Department of Revenue in the manner provided by law for the payment of income tax refunds.
The Department of Revenue shall provide a means by which personal income tax return filers may indicate that a surplus refund credit under ORS 291.349 shall instead be used for funding education. A personal income taxpayer may elect not to claim a surplus refund credit under ORS 291.349, after offset of any outstanding debt or liability, in order to achieve…
Amounts certified by the Department of Revenue to the State Treasurer under ORS 305.792 shall be transferred by the department to the State School Fund for the purposes for which State School Fund moneys may be used.
The Department of Revenue shall provide a means by which personal income taxpayers may elect to establish an account under ORS 178.335 within the Oregon 529 Savings Network in the name of a designated beneficiary. A taxpayer may elect to contribute all or a portion of a refund of personal income tax to an account that has been established under ORS 178.335 …
TAXPAYER ADVOCATE
The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, process…
As used in this section, “significant hardship” means a circumstance in which: Adverse action against a taxpayer by the Department of Revenue is imminent; The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or Other conditions exist as described by the department by rule. In addition to any other …
Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS 192.245, to a committee of the Legislative Assembly related to revenue regarding the operation of the office. The report required under this section shall include, for the two calendar years immediately proceeding: The numbe…
The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxpayer Advocate. MISCELLANEOUS PROVISIONS
As used in this section: “Breach of security,” “consumer” and “personal information” have the meanings given those terms in ORS 646A.602. “Tax professional” means: A tax preparer or tax consultant licensed or certified under ORS 673.605 to 673.740; An attorney; A certified public accountant; An enrolled agent; or Any other licensed professional. With…
The Department of Revenue may, in the time and manner determined by the department, make available by posting on the department’s website information about debtors who owe delinquent tax debt to the department in any of the following circumstances: The debtor is not in a department-approved payment plan under ORS 305.890; The debtor is not in an open bankr…
Any return, statement or other document required to be filed under any provision of the laws administered by the Department of Revenue, in lieu of any oath otherwise required, shall: Contain or be verified by a written declaration that it is made under penalties for false swearing; or Be verified, by such other means as the department may prescribe by rule…
No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter.
Any writing or remittance required by law to be filed with or made to the Department of Revenue, county property value appeals board, county assessor or tax collector (designated in this section as the “addressee”) which is: Transmitted through the United States mail or by private express carrier, shall be deemed filed or received on the date shown by the c…
As used in this section: “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by …
A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. Note: 305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised St…
Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments. In carrying out its duties under this section, the Department of Revenue shall have access to the …
Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form to the taxpayer unless the statute specific…
As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.
The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear that such remedies were available.
Notwithstanding any provision to the contrary in ORS 9.320 and 305.610, the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or 323 or ORS 320.005 to 320.150 and an…
The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms: The rights of a taxpayer and the obligations of the Department of Revenue during an audit; The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals; The procedur…
Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895.
In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar amounts of taxes collected as its primary evaluation criterion.
In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer: The right to an explanation, by an officer or employee of the department befo…
A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145.
A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties.
A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such liability. Except as otherwise provided in this section, any agreement entered into …
Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 as provided in ORS 314.430, 320.080, 321.570, 323.390, 323.610, 324.19…
ORS 305.860 to 305.900 shall be known and cited as “The Taxpayer Bill of Rights.” PENALTIES
Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits …
If any returns required to be filed for state taxes under the tax laws of this state or required to be filed under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, there shall be a penalty for each yea…
In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty: Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department to administer the data match system, if: The failure or noncompliance causes the depart…