Oregon Law
Law as of Jan 1, 2024
Chapter contents
305.005Definitions 305.010[Formerly 306.010; repealed by 1969 c.520 §49] 305.015Policy 305.020[Formerly 306.020; repealed by 1969 c.520 §49] 305.025Department of Revenue; organization; planning; seal 305.030[Formerly 306.030; repealed by 1969 c.520 §49] 305.035Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond 305.040[Formerly 306.040; repealed by 1969 c.520 §49] 305.045Duties of director 305.050[Formerly 306.050; repealed by 1969 c.520 §49] 305.055[Formerly 306.230; repealed by 1969 c.520 §49] 305.057Delegation of authority 305.060Offices of department; equipment and supplies 305.063Department of Revenue Administration Account; use; limitation 305.065Deputy director; appointment; qualifications 305.070[Formerly 306.070; repealed by 1969 c.520 §49] 305.075Employees; appointment; duties; compensation and expenses 305.078Authority of Department of Revenue to require fingerprints 305.079Charges for maps, documents or publications 305.080[Formerly 306.080; repealed by 1969 c.520 §49] 305.081Definitions 305.083[1969 c.520 §13; repealed by 1973 c.402 §30] 305.084Financial institution data match system 305.085[1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017] 305.086Delinquent child support obligor 305.088Disclosure of transmission prohibited 305.090[Formerly 306.090; repealed by 1983 c.605 §6] 305.091Authorized purposes 305.094Rules 305.100Rules; forms 305.102Local budget and property tax law; compliance with constitutional limit; rules 305.105Declaratory rulings by department; rules 305.110Duty to construe tax laws; instruction of officers acting under tax laws 305.115[1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114] 305.120Enforcement of tax laws 305.125Application of administrative rules 305.127Means of providing notice required by department; rules 305.130Department as party to actions involving property subject to certain tax liens; complaint and summons 305.140Power to release real property from certain tax liens 305.145When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules 305.150Closing agreements 305.155Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens 305.157Extending statutory periods of limitation 305.160Reports from public officers 305.170Complaints concerning tax laws; reports and recommendations to Legislative Assembly 305.180Effect of tax warrant for purposes of out-of-state collection 305.182Filing of warrants for unpaid taxes; release, cancellation and satisfaction 305.184Certificate of outstanding warrants; fee; rules 305.190Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena 305.192Disclosure of books and papers relating to appraisal or assessment of industrial property 305.193Disclosure of tax information to designated persons; rules 305.195Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information 305.200Witness fees and mileage 305.210[Formerly 306.210; repealed by 1981 c.705 §8] 305.215Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record 305.217When deduction for amounts paid as wages or remuneration permitted 305.220Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation 305.222Determination of interest rate 305.225Request of assistance by law enforcement agency; disclosure of tax records 305.227[1985 c.85 §2; repealed by 1993 c.593 §10] 305.228Penalty for second dishonored payment of taxes; waiver 305.229When penalties not imposed; rules 305.230[1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1; 2008 c.45 §1; 2009 c.5 §11; 2009 c.909 §11; 2010 c.82 §11; 2011 c.7 §11; 2012 c.31 §11; 2013 c.377 §11; 2014 c.52 §11; 2015 c.442 §11; 2016 c.33 §12; 2017 c.527 §13; 2018 c.101 §13; 2019 c.319 §13; 2021 c.456 §14; renumbered 305.239 in 2021] 305.231Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund 305.239Qualifications of persons representing taxpayer; procedure for designating representative; rules 305.240[1969 c.520 §14; repealed by 1979 c.596 §2] 305.242Representation before department or magistrate of designated partnership tax matters; designated tax partner 305.245Representation before tax court magistrate by officer or employee of county or department 305.250[1969 c.520 §12; repealed by 1975 c.705 §12] 305.260Representation before department or magistrate by former department personnel prohibited 305.261Department to establish program to assist tax practitioners 305.262Department to establish program dedicating resources to assisting representatives of corporations 305.263Order requiring filing report or return; show cause; contempt; appeal 305.265Deficiency notice; payment of deficiency; assessment; appeal; interest; rules 305.267Extension of time to issue notice of deficiency or assessment 305.270Refund of excess tax paid; claim procedure 305.271Refund transfer or assignment prohibited; exception 305.275Persons who may appeal due to acts or omissions 305.280Time for filing appeals; denial of appeal 305.283[1993 c.270 §11; repealed by 1995 c.650 §114] 305.285Correction of tax and assessment rolls for subsequent tax years during pendency of appeal 305.286Potential refund credit in property tax appeals; conditions; procedure; interest 305.287Determination of real market value of property tax account or components 305.288Valuation changes for residential property substantial value error or for good and sufficient cause 305.290Extension of time for making assessment due to bankruptcy 305.295Cancellation of tax, penalty or interest; rules 305.305Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension 305.330Tax liability of reorganized business entity 305.350[1977 c.790 §1; repealed by 1985 c.105 §1] 305.355[1977 c.790 §2; repealed by 1985 c.105 §1] 305.360[1977 c.790 §3; repealed by 1985 c.105 §1] 305.365[1977 c.790 §4; repealed by 1985 c.105 §1] 305.375Disposition of penalties; payment of refunds 305.380Definitions for ORS 305.385 305.385Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules 305.390Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant 305.392Process for limiting scope of third-party subpoena 305.394When industrial plant owner may choose not to produce information sought by subpoena 305.396Protection of confidentiality of industrial property information obtained by subpoena 305.398Disclosure and use of industrial property confidential information obtained by third-party subpoena 305.400Payment of costs of subpoena compliance; determination of costs 305.403Appeal of value of state-appraised industrial property in tax court 305.404Oregon Tax Court; definitions; usage 305.405Oregon Tax Court; creation; jurisdiction 305.410Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases 305.412Jurisdiction to determine value 305.415Service of papers and process 305.418When transmitted complaint or petition considered to be filed 305.419Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund 305.420Issuance of subpoenas; administration of oaths; depositions 305.422Waiver of penalty for failure to timely file property return 305.425Proceedings to be without jury and de novo; issues reviewable; rules of procedure 305.427Burden of proof in tax court proceedings 305.430Hearings to be open to public; report of proceedings; exception; confidential information 305.435[1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30; 1991 c.459 §16; 1997 c.541 §62; repealed by 1995 c.650 §114] 305.437Damages for frivolous or groundless appeal or appeal to delay 305.440Finality of unappealed decision of tax court; effect of appeal to Supreme Court 305.445Appeals to Supreme Court; reviewing authority and action on appeal 305.447Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court 305.450Publication of tax court decisions 305.452Election and term of judge; vacancy; recommendation of appointees to fill vacancy 305.455Qualifications of judge; inapplicability of disqualification-for-prejudice provision 305.460Salary, expenses, disability and retirement of judge and magistrates 305.465[1961 c.533 §6; repealed by 1975 c.706 §10] 305.470Presiding judge; functions 305.475Offices of tax court; location of hearings 305.480State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel 305.485Records 305.487Findings and policy 305.489Considerations in adopting rules 305.490Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts 305.492Fees and expenses of witnesses 305.493Fees for transcripts or copies of records 305.494When shareholder may represent corporation in tax court proceedings 305.495[1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995] 305.498Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate 305.500[1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995] 305.501Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge 305.505Magistrate division records; statistical reports 305.510[1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995] 305.514[1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1] 305.515[1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1; 1971 c.567 §16; 1973 c.752 §11; 1975 c.705 §3; 1977 c.870 §33; 1977 c.892 §55; 1983 c.673 §19; 1985 c.407 §2; 1985 c.759 §39; 1985 c.816 §41; 1989 c.760 §2; 1991 c.459 §18; 1991 c.790 §18; 1993 c.270 §13; 1993 c.612 §2; 1997 c.99 §45; 1997 c.170 §19; repealed by 1995 c.650 §114] 305.520[1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114] 305.525Notice to taxpayer of right to appeal 305.530[1961 c.533 §27; 1967 c.78 §10; 1971 c.567 §17; 1975 c.762 §18; 1977 c.870 §14; repealed by 1995 c.650 §114] 305.535[1961 c.533 §28; 1969 c.355 §2; 1977 c.870 §15; 1977 c.892 §57; 1981 c.804 §85; 1983 s.s. c.5 §2; 1991 c.459 §20; 1993 c.270 §14; repealed by 1995 c.650 §114] 305.540[1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114] 305.543[1983 c.673 §21; 1991 c.459 §21; 1997 c.541 §69; repealed by 1995 c.650 §114] 305.545[1961 c.533 §32; repealed by 1995 c.650 §114] 305.550[1961 c.533 §31; 1971 c.351 §2; repealed by 1995 c.650 §114] 305.555[1961 c.533 §33; 1993 c.270 §15; repealed by 1995 c.650 §114] 305.560Appeals procedure generally; procedure when taxpayer is not appellant; intervention 305.565Stay of collection of taxes, interest and penalties pending appeal; exception; bond 305.570Standing to appeal to regular division of tax court; perfection of appeal 305.575Authority of tax court to determine deficiency 305.580Exclusive remedies for certain determinations; priority of petitions 305.583Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements 305.585Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing 305.586Legislative findings; policy on remedies for misspent bond proceeds 305.587Tax court findings; orders; refunds; bond measure construction; other relief 305.589Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs 305.591Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied 305.605Application of tax laws within federal areas in state 305.610Reciprocal recognition of tax liability; actions in other states for Oregon taxes 305.612Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules 305.615Apportionment of moneys received from United States in lieu of property taxes 305.620Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals 305.625State and political subdivisions are employers for purpose of withholding city or county income tax 305.630Compliance with city or county income tax ordinance required 305.635Rate of withholding to be designated by city or county; forms 305.640Discrimination among employers prohibited 305.645Department of Revenue to provide services to political subdivisions 305.653Multistate Tax Compact 305.655[1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4] 305.660Director of department to represent state; alternate 305.665Appointment of consultants from political subdivisions imposing taxes having multistate impact 305.670[1967 c.242 §5; repealed by 1979 c.691 §7] 305.675Application of compact provisions relating to interstate audits 305.676Mediation and arbitration laws not applicable to Multistate Tax Commission processes 305.685Multistate Tax Commission Revolving Account 305.686Collection and maintenance of self-reported taxpayer demographic data 305.687Use and presentation of demographic data by department 305.688Implementation of data collection schedule; rules 305.690Definitions for ORS 305.690 to 305.753 305.695Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses 305.700Officers; meetings; quorum; director as nonvoting member 305.705[1989 c.987 §6; repealed by 2021 c.8 §14] 305.710[1989 c.987 §7a; 2007 c.822 §2; repealed by 2021 c.8 §14] 305.715Determination of eligibility; certification of entities to be listed on schedule of tax return 305.720Qualification for entity for contributions by checkoff; period of eligibility; reapplication 305.723[2007 c.822 §4; repealed by 2021 c.8 §14] 305.725Application of entity 305.727[1999 c.1032 §2; 2001 c.677 §1; 2007 c.822 §§6,7; 2013 c.779 §7; 2017 c.487 §1; 2019 c.224 §7; repealed by 2021 c.8 §14] 305.729[2007 c.822 §8; repealed by 2021 c.8 §14] 305.730Financial report of entity 305.735[1989 c.987 §12; repealed by 2021 c.8 §14] 305.740Commission examination for continuing eligibility; disqualification order 305.745Inclusion of eligible entities on schedule of tax return 305.747Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules 305.749[Formerly 305.835; 1993 c.797 §29; 1995 c.79 §116; 2005 c.94 §25; 2005 c.836 §13; 2007 c.822 §13; repealed by 2007 c.822 §24] 305.751[1993 c.726 §8; repealed by 2021 c.8 §14] 305.753State Treasurer may solicit donations to eligible entities; department rules 305.754Designation of contribution to political party on income tax return 305.755[Formerly 306.260; repealed by 1969 c.166 §8 and 1969 c.520 §49] 305.756Oregon Political Party Fund 305.757Payments to treasurers of political parties 305.758Payment to political party considered contribution for purposes of campaign finance regulation 305.759Contribution to political party on income tax return not to be claimed as tax credit 305.760Paying over funds to State Treasurer and writing checks for refunds 305.762Election for direct deposit of personal income tax refund 305.765Refund of taxes adjudged invalid 305.770Report of taxpayers paying invalid tax; issuance and payment of warrants 305.775Interest on amount of refund in certain cases 305.780Taxes due prior to year in which suit brought 305.785Appropriation 305.790Manner of payment of certain costs and expenses 305.792Surplus refund donations to education 305.794Transfer to State School Fund 305.796Election to contribute refund to account in Oregon 529 Savings Network; rules 305.799[2013 c.779 §5; repealed by 2021 c.8 §14] 305.800Taxpayer Advocate 305.801Authority of Taxpayer Advocate to issue order to department 305.802Report to Legislative Assembly 305.803Rulemaking by department 305.804Duty of tax professional to notify department of breach of security 305.805[Formerly 306.340; repealed by 2013 c.176 §3] 305.806Posting of information about debtors with delinquent tax debt on department website 305.810Verification of return, statement or document filed under tax laws 305.815False return, statement or document prohibited 305.820Date when writing, remittance or electronic filing deemed received by tax officials 305.822Prohibition on state or local tax on Internet access 305.823Local government tax on telephone services prohibited 305.824[2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003] 305.830Collection of fines, penalties and forfeitures; disbursement; cost of collection 305.835[1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989] 305.840Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form 305.842Application of Internal Revenue Code to certain property tax laws 305.845Remedies exclusive 305.850Use of collection agency 305.860Statement of rights of taxpayers; distribution 305.865Taxpayer rights 305.870Personnel evaluation not based on amount of taxes collected 305.875Rights of taxpayer in meeting or communication with department 305.880Waiver of interest or penalty when department misleads taxpayer 305.885Right of clear explanation 305.890Right to enter into agreement to satisfy liability in installment payments 305.895Action against property before issuance of warrant prohibited; prerequisites for warrant 305.900Short title 305.990Criminal penalties 305.992Civil penalty for failure to file return for three consecutive years 305.994Civil penalties imposed on financial institution

Chapter 305 — Administration of Revenue and Tax Laws; Appeals DEPARTMENT OF REVENUE (Financial Institution Data Match System)

ORS 305.102 Local budget and property tax law; compliance with constitutional limit; rules

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 Article XI, section 11b, of the Oregon Constitution.

Note: The amendments to 305.102 by section 1,

chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

305.102.

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 boards of property tax appeals, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of section 11b, Article XI of the Oregon Constitution.

Note: 305.102 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 Statutes for further explanation.

Note: Legislative Counsel has substituted “chapter

459, Oregon Laws 1991,” for the words “this Act” in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.