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The Oregon Administrative Rules contain OARs filed through November 15, 2016

 

Department of Revenue

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

The Department of Revenue recently renumbered all rules in OAR chapter 150 to meet the requirements of the Oregon Secretary of State’s OAR 166-500 and the upcoming Oregon Administrative Rules Database. To help you find the rules you are looking for, access this index that matches the old rule numbers to the new rule numbers.

DIVISION 18

JUDGEMENTS, EXECUTION AND GARNISHMENT

150-018-0010 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support

150-018-0020 Oregon Department of Revenue Other Agency Account Garnishments

150-018-0030 Appeal Period after Garnishment Challenge Denied

150-018-0040 Garnishment of Wages

DIVISION 90

NOTICE OF TAX PROVISIONS TO TENANTS OF CLOSING
MANUFACTURED DWELLING PARK

150-090-0600 Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park

DIVISION 118

INHERITANCE TAX

150-118-0010 Definitions

150-118-0020 Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax

150-118-0030 Imposition of Tax

150-118-0040 Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

150-118-0050 Apportionment of Tax

150-118-0060 Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent

150-118-0070 Separate Oregon Elections

150-118-0080 Elections

150-118-0090 Due Dates and Extensions of Time to File

150-118-0100 Property Values and Appraisals

150-118-0110 Estate Tax Credit for Natural Resource Property

150-118-0120 Filing Requirements for Estate Tax Returns

150-118-0130 Inheritance Tax Return; Extension of Time to File

150-118-0140 Procedure for Determination

150-118-0150 Extension of Time to Pay Tax

150-118-0160 Estate Tax Receipt

150-118-0170 Penalties and Interest

150-118-0180 Refund of Excess Payment

150-118-0190 Application for Determination of Estate Tax and Discharge from Personal Liability

150-118-0200 Bond for Deferment of Tax

DIVISION 137

CRIMINAL FINE AND ASSESSMENT ACCOUNT DISTRIBUTION

150-137-0010 Criminal Fine Account Distribution

DIVISION 180

CIVIL PENALTIES FOR NON PARTICIPATING MANUFACTURERS OF
THE MASTER SETTLEMENT AGREEMENT

150-180-0010 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement

DIVISION 181

CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES

150-181-1010 Statement of Purpose and Statutory Authority

150-181-1020 Definitions

150-181-1030 Subject Individual

150-181-1040 Criminal Records Check Process

150-181-1050 Preliminary Fitness Determination

150-181-1060 Hiring or Appointing on a Preliminary Basis

150-181-1070 Final Fitness Determination

150-181-1080 Crimes Relevant to a Fitness Determination

150-181-1090 Incomplete Fitness Determination

150-181-1100 Notice to Subject Individual of Fitness Determination

150-181-1110 Appealing a Fitness Determination

150-181-1120 Recordkeeping and Confidentiality

150-181-1130 Authorized Designees

150-181-1140 Fees

DIVISION 183

DESCRIPTION OF ORGANIZATION

150-183-0010 Obtaining Information from the Department

150-183-0020 Oregon Attorney General’s Model Rules of Procedure Under the Administrative Procedure Act

150-183-0030 Notifying Interested Parties of Intended Rulemaking Actions

DIVISION 192

PUBLIC RECORDS

150-192-0400 Public Records Requests

150-192-0500 Department Records Exempt from Disclosure

DIVISION 198

SPECIAL DISTRICTS

150-198-0900 Assets of Dissolved Districts

DIVISION 222

CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS

150-222-0100 Phase in of City Tax Rate

150-222-0110 Calculating Phase-in City Tax Rates

DIVISION 267

MASS TRANSIT DISTRICTS

150-267-0010 Wages

150-267-0020 Wages Exempt from Transit Payroll Tax

150-267-0030 Employer-Employee Application

150-267-0040 Items Included in Wages

150-267-0050 Reports and Payments

DIVISION 276

PUBLIC BUILDINGS

150-276-0010 Field Office Parking

DIVISION 280

LOCAL BUDGET

150-280-0010 Calculating the Estimated Dollar Weighted Life for Local Option Taxes

150-280-0020 Tax Election Ballot Measure Requirements

DIVISION 285

ENTERPRISE ZONES

150-285-3100 Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement

150-285-3200 Enterprise Zone Statutory Definitions

150-285-3400 Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption

150-285-3410 Assessor’s Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified

150-285-3420 Criteria for Disqualification

DIVISION 285C

ENTERPRISE ZONES

DIVISION 291

PERSONAL INCOME TAX SURPLUS REFUND

150-291-0300 Procedures for Handling State Personal Income Tax Surplus Credit

DIVISION 293

AUTHORITY TO MAKE REFUNDS

150-293-0010 Assigning Delinquent Accounts

150-293-0020 Refunds on Receivable Accounts

150-293-0030 Duplicate Checks

150-293-0040 Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions

DIVISION 294

LOCAL BUDGET

150-294-0100 Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes

150-294-0105 Expenditures for Assessment and Taxation

150-294-0110 Definition: Certification of Compliance. Plan to Achieve Adequacy

150-294-0115 Contents of Grant Application

150-294-0120 Estimates of Expenditures for Assessment and Taxation

150-294-0125 Certification

150-294-0130 Alternative Method for Certification

150-294-0140 Transfers from the CATF to the CAFFA Account

150-294-0150 Calculation of Interest on Late Payments

150-294-0300 Definition of Taxing Authority

150-294-0310 Definition of Budget Document

150-294-0320 Definition of Organizational Unit

150-294-0330 Budgeting Grants, Gifts, Bequests, and Devises

150-294-0340 Establishing a Financial Reserve Fund

150-294-0350 "Reserved for Future Expenditure" Requirement

150-294-0360 Detail Sheets for Biennial Budgets

150-294-0370 Resources Are Not Required to Be Budgeted

150-294-0380 Negative Resources

150-294-0390 Budget Resources

150-294-0400 Estimating Tax Revenue for Biennial Budgets

150-294-0410 Proposed Expenditures-Required Presentation

150-294-0420 Governmental Fund Definitions

150-294-0430 General Operating Contingencies

150-294-0440 Unappropriated Ending Fund Balance

150-294-0450 Quorum Necessary to Hold Meeting

150-294-0460 Charging for Budget Document Copies

150-294-0470 Reporting Historical Data for Published Budget Summaries

150-294-0480 Quorum Necessary to Hold Meeting

150-294-0490 Property Taxes Certified

150-294-0500 Publishing of Amended Budget Document

150-294-0510 Manner of Appropriations

150-294-0520 Documents to File When Certification Cannot Be Certified By July 15

150-294-0530 Budget Certification Document to Be Submitted

150-294-0540 Transfers of Appropriations

150-294-0550 Supplemental Budget Procedures

150-294-0800 Councils of Governments Subject to Certain Budgetary Requirements

150-294-0810 Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government

150-294-0820 Restrictions on Appointive Budget Committee Members for a Council of Government

150-294-0830 Duties of the Budget Committee of a Council of Government

150-294-0840 Duties the Governing Body of a Council of Government

DIVISION 305

GENERAL ADMINISTRATION OF REVENUE LAWS — MULTISTATE TAX COMPACT

150-305-0010 Requirement for Social Security Numbers

150-305-0012 Notice of Rule Making

150-305-0014 Applicable Dates

150-305-0016 Electronic Filing

150-305-0018 Acceptance of Cash Payments

150-305-0030 Declaratory Rulings

150-305-0040 Public Notification of Delinquent Taxpayers

150-305-0050 Release of Tax Lien and Clouds on Title

150-305-0052 Release of Lien

150-305-0060 How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest

150-305-0062 Discretionary Penalty Waivers for Information Returns

150-305-0064 Accrual of Interest After Waiver

150-305-0066 Discretionary Waiver of Interest

150-305-0068 Discretionary Penalty Waivers

150-305-0080 Closing Agreements

150-305-0090 Settlement Offer

150-305-0092 Suspended Collection Status

150-305-0094 Cancellation of Liabilities Discharged in Bankruptcy

150-305-0100 Subpoena Issued by the Department

150-305-0110 Disclosure of Confidential Information Provided to the Department of Revenue

150-305-0120 Implied Consent

150-305-0130 When Deduction for Amounts Paid as Wages or Remuneration Permitted

150-305-0140 Interest on Deficiencies and Delinquencies

150-305-0142 Interest on Refunds

150-305-0144 Interest Rate Formula Rule

150-305-0150 Defines Order for Purposes of Interest Rate Increase

150-305-0152 Interest Rate Increase — Jurisdictional Only Appeals

150-305-0160 Penalty for Dishonored Checks

150-305-0170 Representation of Taxpayers before the Department of Revenue

150-305-0180 Designation of Oregon Tax Matters Partner

150-305-0182 Binding Actions of the Tax Matters Partner

150-305-0190 Compromise of a Disputed Liability

150-305-0192 Appeals of Interest Charged on the Underpayment of Estimated Tax

150-305-0194 “Deficiency” Defined

150-305-0196 Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed

150-305-0198 Reopening an Audit

150-305-0200 Adjustments Included in Deficiency Notice When Federal Audit Report Received

150-305-0202 Language Used to Request a Conference or File Written Objections

150-305-0204 Conferences: Purpose and Procedure

150-305-0206 Written Objections: Procedures

150-305-0208 Assessing Tax on Failure to File

150-305-0210 Last Known Address

150-305-0212 Interest on Deficiency

150-305-0214 Penalties

150-305-0216 Appeal from a Notice of Deficiency: Periods of Limitation

150-305-0218 Waiver of a Conference or Written Objection; Direct Appeal of Deficiency

150-305-0230 Claim for Refund

150-305-0232 Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed

150-305-0234 Written Objections to a Proposed Refund Adjustment

150-305-0236 Date of Notice

150-305-0238 Audit Period for Refunds Issued without Examination

150-305-0240 Proposed Refund Adjustment

150-305-0260 Relief for Subsequent Tax Years

150-305-0270 Beneficial Ownership

150-305-0272 Cancellation of Doubtful Liabilities

150-305-0274 Refund of Penalty and Interest

150-305-0276 Appeal Time Frame

150-305-0290 Concurrent Appeals

150-305-0300 “Methods of Collection” Defined

150-305-0302 Contracts Requiring Certificate of Compliance with Oregon Tax Laws

150-305-0304 Certificate of Compliance With Oregon Tax Laws

150-305-0306 Circumstances Not in Violation of Oregon Tax Laws

150-305-0308 Annual Certification Requirement

150-305-0320 Mediation

150-305-0330 Appeal Procedures

150-305-0340 Stay of Collection: When Collection Action Won’t Be Stayed

150-305-0350 Offset of State Debt Through U.S. Treasury Offset Program

150-305-0360 Rules Application

150-305-0362 Appearance Procedure — Local Taxes Administered by the Department of Revenue

150-305-0370 Use of Checkoff Resources

150-305-0380 Application and Signature Due Dates

150-305-0390 Certification of Nonprofit Entities for Instruction Listing

150-305-0392 Definitions of the Terms “Affiliated” and “Central Office”

150-305-0394 Signatures Must Be on Department’s Form

150-305-0396 Signature Gathering Period

150-305-0410 Charitable Checkoff Financial Reporting Requirements

150-305-0420 Costs of Administration

150-305-0430 Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses

150-305-0450 Depositing Refunds into College Savings Account

150-305-0460 Verification of Returns, Statements, or Documents Filed Under Tax Law

150-305-0470 Date When Writing or Remittance Deemed Received by Department of Revenue

150-305-0480 Returns Not Filed for Three Consecutive Years; 100 Percent Penalty

DIVISION 306

SUPERVISION OF PROPERTY

150-306-0050 Supervisory Authority

150-306-0060 Sufficiency of a Petition

150-306-0070 Property Tax Conference Procedures

150-306-0080 Electronic Data Transfer

150-306-0090 Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files

150-306-0100 Determination of Responsibility for the Appraisal of Industrial Property

150-306-0110 Transmission of the Values for State-Appraised Industrial Properties

150-306-0120 Delegation of Responsibility for Industrial Property

150-306-0130 Oregon Land Information System Fund and the Oregon Map Project

150-306-0140 Statewide Base Map System and the Oregon Land Information System Advisory Committee Role, Membership and Meetings

150-306-0200 Application Filing by Telephonic Facsimile (FAX)

DIVISION 307

PROPERTY SUBJECT TO TAXATION

150-307-0010 Real Property

150-307-0029 Personal Property Definitions

150-307-0030 Personal Property

150-307-0040 Taxation of Property Associated with Mining Claims on Federal Land

150-307-0050 Public Property Leased or Rented by Taxable Owner

150-307-0060 Property Held Under Lease

150-307-0070 Property Used for Public Park or Recreation

150-307-0080 Guidelines for Exempt Port Property Subject to In Lieu Tax

150-307-0090 Request For Computation of In Lieu Tax Payment

150-307-0100 Strategic Investment Program

150-307-0120 Review Required in Determining Exempt Status of Property for Charitable Institutions

150-307-0130 Literary Institution Defined

150-307-0140 Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations

150-307-0150 Parsonage and Caretaker Residence Exemption Guidelines

150-307-0160 Definition of Schools and Academies

150-307-0170 Senior Center Property Exemption

150-307-0180 Burial Grounds, Cemeteries, Crematories

150-307-0190 Application Process for Property Tax Exemption

150-307-0200 Property of Exempt Entities Leased to Other Exempt Entities

150-307-0210 Property Tax Status of Alternative Energy Systems

150-307-0220 Qualifications for Exemption of Indian Properties

150-307-0230 Valuation of Summer Home Properties

150-307-0240 Exception To Taxable Personal Property

150-307-0250 Water Association Qualifications

150-307-0260 Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility

150-307-0270 Jurisdiction Over Assessment of Telephonic Companies

150-307-0280 Qualifications for Exemption of Mutual or Cooperative Telephone Associations

150-307-0290 Jurisdiction over Assessment of Non-public Telephonic Systems

150-307-0300 Qualifications for Exemption for Privately Owned Telephone Systems

150-307-0310 Application for Exemption Under ORS 307.220 or 307.230

150-307-0320 Definition of Elderly

150-307-0330 Exemption Claim Procedures

150-307-0340 Defining "Surviving Spouse” of a Veteran

150-307-0350 Veteran’s Exemption for Surviving Spouse

150-307-0360 Physician Certification of Disability for Exemption

150-307-0370 Property to Which Veteran’s Exemption Applies

150-307-0380 Transfer of Veteran’s Exemption to a Different Property Requires Refiling

150-307-0390 Veterans Property Held in Trust

150-307-0400 Oregon Active Military Service Member’s Exemption — Eligibility

150-307-0410 Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant

150-307-0420 Agricultural Land Devoted to Agricultural Purposes as Real Property

150-307-0430 Exemption of Buildings, Structures and Machinery or Equipment during Construction

150-307-0440 War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly

150-307-0450 Nonprofit Home for the Elderly

150-307-0460 Personal Property Used for Placing Farm Crops in Storage

150-307-0470 Hoop Houses

150-307-0480 Pollution Control Facilities

150-307-0490 Oregon Food Processor Property Tax Exemption

150-307-0500 Hardship Situations

150-307-0510 Farm Labor Camp Assessment

150-307-0520 Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired

150-307-0530 Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor

150-307-0700 Rural Health Care Facilities

150-307-0710 Definitions

150-307-0720 Filing Requirements

DIVISION 308

ASSESSMENT OF PROPERTY FOR TAXATION

150-308-0010 Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations

150-308-0020 Revocation of Appraiser Registration

150-308-0030 Appraiser Trainee Program

150-308-0040 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

150-308-0050 Continuing Education Requirements for Assessors

150-308-0060 Continuing Education Requirement for Appraisal Managers in County Assessment Offices

150-308-0070 Qualifications of Managerial Employees of the Assessor’s Office

150-308-0080 Taxable Personal Property Whose Temporary Situs Is in the State of Oregon

150-308-0090 Billboards as Real Property

150-308-0100 Determining Maximum Assessed Value when the Property Class is Changed

150-308-0110 Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God

150-308-0120 Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed

150-308-0130 Definitions

150-308-0140 Computation of Changed Property Ratio for Centrally Assessed Property

150-308-0150 Net Capitalized Additions

150-308-0160 Minor Construction

150-308-0170 Establishing a Changed Property Ratio

150-308-0180 Definition of Affected

150-308-0190 Subdivided And Partitioned Property MAV

150-308-0200 Rezoned Property — Calculating Maximum Assessed Value (MAV)

150-308-0210 Omitted Property — Allocating Maximum Assessed Value (MAV)

150-308-0220 Exemption, Partial Exemption or Special Assessment Disqualification — Allocating MAV

150-308-0230 Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments

150-308-0240 Real Property Valuation for Tax Purposes

150-308-0250 Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties

150-308-0260 Industrial Property Valuation for Tax Purposes

150-308-0270 Valuation of Contaminated Property

150-308-0280 Measuring Functional Obsolescence in Industrial Property

150-308-0290 Effective Tax Rate

150-308-0300 Valuation Review of State-appraised Industrial Property

150-308-0310 Real Market Value and Property Classification as Part of Assessment Roll

150-308-0320 Property With Multiple Leases Assessed as One Parcel

150-308-0330 Contents of Assessment Roll for Condominiums

150-308-0340 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record

150-308-0350 Filing Requirements for Certain Delayed Annexations by Cities

150-308-0360 Appraisals of Real Property by Registered Appraisers

150-308-0370 Determining Taxable Value for Assessment Charges on Property Exempt from Taxation

150-308-0380 Appraisal of Real Property

150-308-0390 Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes

150-308-0400 Stipulation Procedures

150-308-0410 Cancellation of Personal Property Assessments

150-308-0420 Exemption of Watercraft Undergoing Repairs

150-308-0430 Valuation of New Construction

150-308-0440 Confidentiality — Returns of Taxable Property

150-308-0450 Industrial Property Returns — Incomplete Returns and Late Filing Penalties

150-308-0470 County Contractors Having Access to Confidential Records

150-308-0480 Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements

150-308-0490 Appraisal and Valuation of Industrial Plants

150-308-0500 Confidentiality of Industrial Plant Information

150-308-0510 Definition of Destroyed or Damaged

150-308-0520 Valuation of Nonprofit Homes for the Elderly

150-308-0530 Defining “Communication Services”

150-308-0540 Assessment of Properties of Designated Utilities and Companies by Department of Revenue

150-308-0550 Property Used for Guide Service

150-308-0560 Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue

150-308-0570 Computation of Changed Property Ratio for Centrally Assessed Property

150-308-0580 Allocation of Mobile Aircraft Property Value

150-308-0585 Procedure for Determining Oregon Property Value for Private Railroad Car Companies

150-308-0590 Allocation of Centrally Assessed Electric Company Property Value

150-308-0595 Allocation of Centrally Assessed Gas Distribution Company Property Value

150-308-0600 Allocation of Centrally Assessed Pipeline Company Property Value

150-308-0605 Allocation of Centrally Assessed Railroad Company Property Value

150-308-0610 Allocation of Centrally Assessed Communication Company Property Value

150-308-0615 Allocation of Centrally Assessed Water Transportation Company Property Value

150-308-0660 Unit Valuation of Centrally Assessed Properties

150-308-0670 Contents of the Utility Assessment Roll

150-308-0680 Contents of Department’s Journal

150-308-0690 Centrally Assessed Property – Appraisal Guidelines

150-308-0695 Removal of certain elected exempt property from correlated system real market value of centrally assessed property

150-308-0700 Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing

150-308-0710 Application and Election Process for Government Restricted Multiunit Rental Housing

150-308-0720 Special Assessment of Government Restricted Multiunit Rental Housing Property

150-308-0730 Special Assessment Disqualification Process

150-308-0740 Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application

150-308-0750 Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status

150-308-0760 Manufactured Structure Classified as Real or Personal Property

150-308-0770 Real and Personal Manufactured Dwellings to be Assessed in Like Manner

150-308-1010 Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Farm Use

150-308-1020 Disposal by Donation to a Local Food Bank or School

150-308-1030 Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones

150-308-1040 Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones

150-308-1050 Gross Income Requirement

150-308-1060 Wasteland

150-308-1070 Acquired Land as Part of Farming Unit

150-308-1080 Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only

150-308-1090 Calculation of MSAV When SAV Soil Classification is Changed

150-308-1100 Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation

150-308-1110 Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation

150-308-1120 Definition of Specially Assessed Homesites

150-308-1130 Application for Specially Assessed Homesite

150-308-1140 Qualified Specially Assessed Homesite Valuation

150-308-1150 Ratio Calculation for Open Space Lands

150-308-1500 When to Impose Additional Tax

150-308-1510 No Additional Tax; Notation Remains

150-308-1520 Deferred Additional Tax (ORS 308A.706); When to Collect

150-308-1530 Disqualification Notification Procedures

DIVISION 308A

LAND SPECIAL ASSESSMENTS

DIVISION 309

EQUALIZATION OF PROPERTY TAXES

150-309-0010 Training for Board of Property Tax Appeals (BOPTA) Members

150-309-0020 Record of Board of Property Tax Appeals Meetings

150-309-0030 Limitations on Increase in Value by Board of Property Tax Appeals

150-309-0040 BoPTA Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department

150-309-0050 Nonoffice-holding Residents Appointed to Board of Property Tax Appeals (BOPTA) Pools

150-309-0060 Records Included in Journal of Governing Body

150-309-0070 Filing Petitions With The Board of Property Tax Appeals (BOPTA)

150-309-0080 Withdrawing Petitions Filed with a Board of Property Tax Appeals

150-309-0090 Contents of Board of Property Tax Appeals (BOPTA) Petitions

150-309-0100 Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process

150-309-0110 Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)

150-309-0120 BOPTA Hearing Notice Mailed to Representative

150-309-0130 Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest

150-309-0140 Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed

150-309-0150 Contents of Board Order for Property not Specially Assessed

150-309-0160 Mailing of Board Orders

150-309-0170 Adjustments to Personal Property Value

150-309-0180 Disposition of Appeals of Property Assessed as an Undivided Interest

150-309-0190 Adjudicated Value Calculation for Centrally Assessed Property

150-309-0200 Adjudicated Value Applied to Component Appealed

150-309-0210 Trending and Indexing an Adjudicated Value

150-309-0220 Additions, Remodeling and Rehabilitation

150-309-0230 Assessor’s Ratio Study for Tax Purposes: Definitions

150-309-0240 Contents of the Assessor’s Certified Ratio Study

150-309-0250 Preparation of the Sales Ratio Study

150-309-0260 Administration of Appeals Process

DIVISION 310

LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS

150-310-0010 Adjustment of Operating Tax Rate Limitation for Gap Bonds

150-310-0020 Notice of Property Tax Levy to the Assessor

150-310-0030 Guidelines for Nongovernmental Units Using Assessment and Tax Roll

150-310-0040 Excessive and Illegal Levies

150-310-0050 Tax Rate Computation

150-310-0060 Joint District Apportionment Formula

150-310-0500 Definition of Gross Rent

150-310-0510 Definition of Homestead

150-310-0520 Pensions

150-310-0530 Inheritances

150-310-0540 Gifts

150-310-0550 Welfare Payments — Excludable Amounts

150-310-0560 Limitation of Losses in Computing Household Income

150-310-0570 Definition of Contract Rent

150-310-0580 Definition of “Residing in” Oregon

150-310-0590 Claimant Filing Rules for Elderly Rental Assistance

150-310-0600 Government Entity

150-310-0610 Determination and Payment of Elderly Rental Assistance Claims

DIVISION 311

COLLECTION OF PROPERTY TAXES

150-311-0100 Applying Offsets to Ad Valorem Tax Levies

150-311-0110 Form of Roll Changes and Notations

150-311-0120 Interest Calculation for Large Value Appeals Under ORS 308.020

150-311-0130 Method for Applying Estimated Payment

150-311-0140 What Is a Clerical Error

150-311-0150 Error Corrections and Valuation Judgment Under 311.205

150-311-0160 Roll Correction for Nonexistent Property

150-311-0170 What is an “Error or Omission on the Roll of Any Kind”

150-311-0180 Corrections to County Assessment and Tax Rolls Made Under ORS 311.206

150-311-0190 Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest

150-311-0200 Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections

150-311-0210 Property Subject to Assessment as Omitted Property

150-311-0220 Date Roll Corrected

150-311-0230 Definitions

150-311-0240 Procedure to Correct MAV When Square Footage Error Exists

150-311-0250 Contents of Property Tax Statements

150-311-0260 Prepayment of Property Taxes

150-311-0350 Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

150-311-0360 Monthly Tax Distributions to Districts

150-311-0500 Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208

150-311-0510 Twenty Five Percent of One-Fourth of One Percent Payments

150-311-0520 Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens

150-311-0530 Interest on City Foreclosed Property

150-311-0540 “Certificate of Delinquency” Defined

150-311-0550 Interest on State of Oregon Foreclosed Property

150-311-0560 Fee for Service of Warrant Under ORS 311.605 to ORS 311.635

150-311-0570 Charges on the Personal Property Warrant

150-311-0650 Homestead Requirements

150-311-0660 Data Requirements for Property Description on Tax Deferral Application

150-311-0670 Deferred Taxes Paid by the Department

150-311-0680 Senior Citizen’s Deferred Tax Lien Estimate

150-311-0690 Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program

150-311-0700 Election by Spouse to Continue Tax Deferral

150-311-0710 Voluntary Payments on Property Tax Deferral Accounts

150-311-0720 Taxes Unpaid Before Approval of Senior Deferral Application

150-311-0730 Data Requirements for Property Description on Special Assessments Application

150-311-0740 Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien

150-311-0750 Assessment District’s Responsibility to Collect Payments

150-311-0760 Process for Determining Recipient of Property Tax Refund

150-311-0770 Refunds Paid from the Unsegregated Tax Account

150-311-0780 Credit Balance Adjustment

150-311-0790 Refund Reserve Account

150-311-0800 Calculation of Interest on Refund

150-311-0810 Value Used to Activate Refund Reserve Account

150-311-0820 Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay

150-311-0830 Determination of the Real Market Value Reduction Amount

DIVISION 312

FORECLOSURE OF PROPERTY TAX LIENS

150-312-0010 Interest Calculated to the Date of Publication

150-312-0020 Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken

150-312-0030 Mailing of Notice of Foreclosure Proceeding

150-312-0040 Five Percent Foreclosure Penalty

DIVISION 314

INCOME TAXATION GENERALLY
GENERAL PROVISIONS

150-314-0005 Period of Computation of Taxable Income

150-314-0010 Mitigation of Effect of Limitations and Other Provisions

150-314-0012 Determination by Agreement

150-314-0020 Refund; Method of Claiming

150-314-0025 Pollution Control Facilities: Revocation of Certificate

150-314-0027 Pollution Control Facilities: Facilities Not Eligible for Tax Credit

150-314-0035 Formula for Apportionment of Lobbying Expenses Subject to Proxy Tax

150-314-0040 Withholding on Real Property Conveyances

150-314-0045 REMIC Filing Requirements

150-314-0047 REMIC Income Taxable to Nonresidents

150-314-0055 Change in Methods of Accounting or Reporting

150-314-0060 Election to Use Alternative Apportionment Weightings by Taxpayers Engaged in Utilities or Telecommunications; Revocation of Election

150-314-0062 Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon

150-314-0064 Definitions

150-314-0066 Apportionment and Allocation of Income Generally

150-314-0068 Allocation of Income

150-314-0070 Apportionment Factors Generally

150-314-0072 Apportionment Factors

150-314-0074 Modified Factors for Carriers of Freight or Passengers: General Rule

150-314-0076 Modified Factors for Carriers of Freight or Passengers: Special Rules — Railroads

150-314-0078 Modified Factors for Carriers of Freight or Passengers: Special Rules — Airlines

150-314-0080 Modified Factors for Carriers of Freight or Passengers: Special Rules — Trucking Companies

150-314-0082 Modified Factors for Companies Engaged in Sea Transportation Service

150-314-0084 Modified Factors for Companies Involved in Interstate River Transportation Service

150-314-0086 Other Methods: Limited Application

150-314-0088 Modified Factors for Financial Organizations

150-314-0090 Public Utilities: Sale of Commodities

150-314-0100 Disallowance of Certain Intercompany Transactions Involving Intangible Assets

150-314-0105 Farm Income Averaging

150-314-0110 Allocation of Oregon Modifications to Passive Activity Losses

150-314-0115 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations

150-314-0120 Reduction of Tax Attributes after Discharge of Debt

150-314-0125 Listed Transaction Reporting Requirement

150-314-0130 Definition: Final Determination

150-314-0135 Returns When Accounting Period Changed

150-314-0140 Information Returns

150-314-0142 Brokers’ Information Returns

150-314-0150 Requirement to File Returns Electronically (Corporation E-file Mandate)

150-314-0152 Requirement to File Returns Electronically

150-314-0160 Report of Changes in Federal Taxable Income

150-314-0165 Filing Returns of Income: Due date

150-314-0167 Filing Returns of Income: Extensions, Divisions 316, 317 and 318

150-314-0169 Standards for Substitute Tax Forms; Treatment of Forms Not Meeting the Standards; Treatment of Payments Received With Forms Not Meeting the Standards

150-314-0171 Alternative Filing Methods

150-314-0173 Time Limitations Affected by Military Service

150-314-0175 Time Limitations for Persons Outside United States

150-314-0185 Payment of Tax; Interest on Delayed Return

150-314-0187 Responsibility for Tax Payments

150-314-0195 Delinquency Penalty

150-314-0197 Failure to File Penalty

150-314-0199 Interest on Deficiencies and Delinquencies

150-314-0205 Substantial Understatement Penalty (SUP)

150-314-0207 Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402

150-314-0209 Substantial Authority, Adequate Disclosure and Reasonable Basis

150-314-0215 Listed Transaction Understatement; Penalty

150-314-0220 Additional Assessments

150-314-0222 Five-Year Statute of Limitations

150-314-0224 Time Limit to Make Adjustment

150-314-0226 Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence

150-314-0228 Extension of Period for Assessment

150-314-0230 Effect of Federal Extension of Period for Assessment

150-314-0240 Refunds Generally

150-314-0242 Refunds

150-314-0244 Minimum Check Amount

150-314-0246 Interest Computation — Offset

150-314-0248 Refund Offset Priority

150-314-0250 Refunds; Net Operating Loss and Net Capital Loss Carryback Claims

150-314-0252 Effect of Federal Extension of Period for Assessment

150-314-0254 Separate Refunds When a Joint Return Has Been Filed

150-314-0256 Refunds of Tax Overpayments to Spouse or Heirs

150-314-0265 Model Recordkeeping and Retention Regulation

150-314-0267 Requirement to Provide Copies of Documents

150-314-0275 Definition: Collection Charge

150-314-0277 Payment Secured by Bond, Deposit or Otherwise

150-314-0279 Statute of Limitation on Tax Collection

150-314-0285 Assessment of Withholding Tax Against Liable Officers

150-314-0290 Estimated Tax: When Estimates Are Required; Refunds Prior to Filing of Return

150-314-0292 Estimated Tax: When Estimates Are Required For Tax Exempt Corporations

150-314-0294 Estimated Tax: Affiliated Corporations

150-314-0300 Estimated Tax: Due Dates of Payments for Short-Period Returns

150-314-0302 Estimated Tax: Application of Payments

150-314-0310 Requirement to Use Electronic Funds Transfer

150-314-0315  Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment

150-314-0317 Estimated Tax: Consolidated Return Underpayments

150-314-0319 Estimated Tax: Apportioned Returns

150-314-0321 Estimated Tax: Application of Net Loss, Annualized Income Exception

150-314-0323 Estimated Tax: Interest on Underpayment

150-314-0325 Estimated Tax: Computation of Underpayment

150-314-0327 Underpayment of Estimated Tax; First and Second Installment for Large Corporations

150-314-0335 Business and Nonbusiness Income Defined

150-314-0337 Business and Nonbusiness Income; Application of Definitions

150-314-0339 Proration of Deductions

150-314-0345 Apportionment and Allocation of Income Generally

150-314-0347 Application of ORS 314.610 to 314.667: Allocation

150-314-0349 Apportionment and Allocation for a Taxpayer Carrying on a Unitary Business

150-314-0351 Two or More Businesses of a Single Taxpayer

150-314-0353 Apportionment for Long-Term Construction Contracts

150-314-0355 Special Rules: Installment Sales

150-314-0357 Modified Factors for Motion Picture and Television Film Producers

150-314-0365 Taxable in Another State; In General

150-314-0367 Taxable in Another State; When a Taxpayer is “Subject To” Tax Under ORS 314.620(1)

150-314-0369 Taxable in Another State; When a State has Jurisdiction to Subject a Taxpayer to a Net Income Tax

150-314-0371 Taxable in Another State; Washington Business and Occupation Tax

150-314-0380 Allocation of Interest and Dividends

150-314-0385 Apportionment Formula

150-314-0390 Sales Factor; In General

150-314-0392 Property Factor; Property Used for the Production of Business Income

150-314-0394 Property Factor; Consistency in Reporting

150-314-0396 Property Factor; Numerator

150-314-0398 Property Factor; Valuation of Owned Property

150-314-0400 Property Factor; Valuation of Rented Property

150-314-0402 Property Factor; Timber

150-314-0404 Property Factor; Intangible Drilling Costs

150-314-0406 Property Factor; Averaging Property Value

150-314-0415 Payroll Factor; In General

150-314-0417 Payroll Factor; Numerator

150-314-0425 Sales Factor; In General

150-314-0427 Sales Factor; Numerator

150-314-0429 Sales Factor; Sales of Tangible Personal Property in this State

150-314-0431 Sales Factor; Sales of Tangible Personal Property to United States Government in this State

150-314-0433 Sales Factor; Sales of Software and Database Services

150-314-0435 Sales Factor; Sales Other Than Sales of Tangible Personal Property in this State

150-314-0437 Gross Receipts Related to Deferred Gain or Loss

150-314-0439 Sales Factor; Inclusion of Income from Disposition of Intangible Assets; Determination of Primary Business Activity

150-314-0441 Sales Factor for Affiliated Group: Inclusion of Gross Receipts From Disposition or Holding of Intangible Assets

150-314-0443 Sales Factor: Definition of Net Gains

150-314-0445 Sales Factor: Definition of Gross Receipts

150-314-0455 Modified Factors for Publishing

150-314-0460 Apportionment of Net Loss

150-314-0465 Sales Factor for Interstate Broadcasters

150-314-0470 Interstate Broadcasters: Net Income Attributable to this State

150-314-0475 Consistent Treatment of Partnership Items

150-314-0480 Publicly Traded Partnerships Taxed as Corporations

150-314-0485 Partnership Information Returns

150-314-0487 Partnership Penalty

150-314-0495 Corporation Tax Credits — Converting a C Corporation to an S Corporation

150-314-0497 Corporation Tax Credits — Converting an S Corporation to a C Corporation

150-314-0505 Business Tax Credits Available to S Corporation Shareholders

150-314-0510 Definitions for Composite Tax Returns and Pass-through Entity Withholding

150-314-0515 Oregon Composite Tax Return

150-314-0520 Pass-through Entity Withholding Requirements

150-314-0525 Exceptions to Pass-through Entity Withholding Requirements

150-314-0530 Divulging Particulars of Returns and Reports Prohibited

150-314-0535 Information That May Be Furnished

150-314-0540 Rewards for Information

150-314-0545 Combat Zone Benefits

DIVISION 315

PERSONAL INCOME TAX CREDITS

150-315-0010 Claim of Right Credit

150-315-0012 Qualified Reforestation Costs

150-315-0014 Procedure for Claiming the Reforestation Credit

150-315-0016 Change of Ownership

150-315-0018 Reforestation Credit: Reasons Beyond the Taxpayer’s Control

150-315-0030 Voluntary Removal of Riparian Land from Farm Production

150-315-0040 Fish Screening Device Credit; Substantiation

150-315-0050 Transfer of Biomass Credit

150-315-0060 Crop Gleaning Credit: Information Required

150-315-0070 Agriculture Workforce Housing Credit

150-315-0080 Dependent Care Credits: General Information

150-315-0082 Dependent Care Assistance Credit

150-315-0084 Dependent Care Information and Referral Services Credit

150-315-0090 Dependent Care Facility Credit

150-315-0100 Child Care Division Contribution Credit

150-315-0110 Scholarship Tax Credit

150-315-0120 Working Family Childcare Credit

150-315-0130 Computation of Oregon Credit for Qualified Adoption Expenses

150-315-0132 Oregon Adoption Credit Prorated for Part-Year and Nonresidents

150-315-0140 Pollution Control Facilities: Types of Facilities Eligible for Certification

150-315-0142 Pollution Control Facilities: Information to be Furnished Upon Request

150-315-0144 Pollution Control Facilities: Computation of Credit

150-315-0146 Pollution Control Facilities: To Whom Is Credit Allowable

150-315-0148 Pollution Control Facilities: Years in Which Credit May Be Claimed

150-315-0150 Pollution Control Facilities: Transfer of Facilities

150-315-0152 Pollution Control Facilities: Tax Credit Carry Forward

150-315-0154 Pollution Control Facilities: Adjustment of Basis

150-315-0160 Tax Credit Auctions

150-315-0170 Business Energy Tax Credit: Transfer of Facilities

150-315-0180 Oregon Production Investment Fund Tax Credit Auctions

150-315-0190 Long-term Care Insurance Premiums Credit Allowable to Spouses Filing Separately

DIVISION 316

PERSONAL INCOME TAX GENERAL PROVISIONS

150-316-0005 Oregon Net Operating Losses — Treatment Before 1985

150-316-0007 Policy — Application of Various Provisions of the Federal Internal Revenue Code

150-316-0009 Policy — Application of Various Provisions of Tax Law to Domestic Partners

150-316-0015 Adoption of Federal Law

150-316-0020 Tax Reform Act of 1984 Adjustments

150-316-0025 Definition: “Resident”

150-316-0027 Status of Individuals in a Foreign Country

150-316-0035 Oregon Net Operating Losses — Treatment After 1984

150-316-0040 Administrative and Judicial Interpretations

150-316-0045 Taxable Income of Nonresidents and Part-year Residents

150-316-0050 Farm Capital Gain

150-316-0055 Transitional Provision to Prevent Doubling Income or Deductions

150-316-0060 Taxable Income of Resident

150-316-0065 Social Security and Railroad Retirement Benefits Eligible for Subtraction

150-316-0070 Oregon Child Care Credit

150-316-0075 Credit for Loss of Use of Limb(s); Substantiation

150-316-0080 Credit for Income Taxes Paid to Another State

150-316-0082 Credit for Taxes Paid to Another State When Paid by a Pass-Through Entity

150-316-0084 Credit for Income Taxes Paid to Another State — Computation

150-316-0086 Credit for Income Taxes Paid to Other States — Proof Required and Procedure for Obtaining the Credit

150-316-0088 Addition of Taxes Paid to Another State Claimed as an Itemized Deduction

150-316-0090 Credit for Duplicative State Taxation Relating to Different Years

150-316-0100 Oregon Credit for the Elderly

150-316-0105 Sewer Connection Credit

150-316-0107 Sewer Connection Credit: Substantiation for Bancroft Bonding

150-316-0115 Disabled Child Exemption Credit

150-316-0120 Credit for Political Contributions

150-316-0125 Credit for the Gain on the Sale of a Residence Taxed by Another State

150-316-0130 Credit for Installation of Alternative Energy Devices

150-316-0135 Proration of Income and Deductions for Nonresidents and Part-Year Residents

150-316-0137 Taxable Income of Nonresidents: Deductibility of Alimony Payments

150-316-0145 Proration for Pass-through Entity Income of Part Year Oregon Residents

150-316-0150 Separate or Joint Federal Returns for Husband and Wife

150-316-0155 Nonresident Partners: Guaranteed Payments

150-316-0157 Nonresident Partners: Other Methods of Allocation and Apportionment

150-316-0165 Gross Income of Nonresidents; Personal Services

150-316-0167 Gross Income of Nonresidents; Pensions and Retirement Income Received by Oregon Domiciliaries

150-316-0169 Gross Income of Nonresidents; Business Income

150-316-0171 Gross Income of Nonresidents; Other Income and Sale of Property

150-316-0173 Gross Income of Nonresidents; Federal Laws Affecting Nonresident Employees of Motor, Rail, Air and Water Carriers

150-316-0175 Gross Income of Nonresidents; Compensation Received by Nonresident Professional Athletes

150-316-0177 Alimony Deduction for Tax Years Before 1987

150-316-0179 Student Loan Interest Deduction — for Part-Year and Nonresidents

150-316-0181 Moving Expense Deduction — for Part-year and Nonresidents

150-316-0183 Gross Income of Nonresidents; Retirement Income Derived from Oregon Sources

150-316-0185 Gross Income of Nonresidents: Waterway Workers

150-316-0195 Alimony Deduction — for Part-year and Nonresidents

150-316-0197 Nonresident Deduction for Contributions to IRA, Keogh, or Qualified Medical Savings Accounts

150-316-0205 Credit for Taxes Paid to State of Residence

150-316-0210 Credit for Elderly Care

150-316-0215 Evidence of Eligibility for Credit

150-316-0220 Credit for Involuntary Move of a Mobile Home

150-316-0225 Retirement Income Credit

150-316-0230 Subtraction for Previously Taxed Contributions

150-316-0235 Withholding: Basis of Amount Withheld

150-316-0237 Employees Exempt from Withholding

150-316-0239 Withholding on Fringe Benefits

150-316-0241 Independent Contractor Definition

150-316-0243 Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld

150-316-0250 Bonding Requirements for Delinquent Withholding Employers

150-316-0255 Withholding by Employers

150-316-0257 Employer’s Election of Method of Computing Withholding

150-316-0265 Withholding Payments: Cash Basis

150-316-0267 Additional Time to File Reports

150-316-0275 Treatment of Payroll Based Program Overpayments

150-316-0280 Exemption Status of Employes

150-316-0282 Exemptions for Military Personnel

150-316-0284 Penalty

150-316-0290 Procedure for Correcting the Filing of Withholding Certificates

150-316-0295 Credit for Tax Withheld

150-316-0297 Where Taxpayer Reports on Fiscal Year Basis

150-316-0305 Withholding on IRAs, Annuities and Compensation Plans

150-316-0307 Withholding on IRAs, Annuities and Compensation Plans

150-316-0315 Alternative Withholding Filing or Payment Method for Employers to Avoid Undue Burden

150-316-0320 Voluntary Withholding for Retired Members of the Uniformed Services

150-316-0325 Voluntary Withholding for Civil Service Annuitants

150-316-0330 Semiannual Reports and Payments

150-316-0332 Withholding: Payment Due Dates

150-316-0334 Withholding Tax Payment Requirements for Agricultural Employers

150-316-0336 Employee’s Rights

150-316-0345 Requirement to use Electronic Funds Transfer

150-316-0347 Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included.

150-316-0355 Withholding: Payment and Reports

150-316-0357 Waiver of Termination Reports

150-316-0359 Withholding: Annual Report by Employer

150-316-0361 Combined Reports: Agricultural Employers

150-316-0370 Liability for Unpaid Withholdings; Warrant for Collection

150-316-0372 Officer Liability: Joint Determination of Liability Conference

150-316-0380 Withholding Penalties

150-316-0385 Nonresident Alternate Filing

150-316-0390 Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

150-316-0395 Tax Treatment of Unincorporated Organization

150-316-0400 Resident and Nonresident Estates and Trusts

150-316-0402 Oregon Qualified Trust Tax Return

150-316-0410 Fiduciary Adjustment

150-316-0415 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years

150-316-0420 Taxable Income of Nonresident Estate or Trust

150-316-0425 Oregon Multiple Funeral Trust Tax Return

150-316-0427 Persons Required to Make Returns

150-316-0435 Petitioning Department to Equally Split Joint Liability

150-316-0440 Innocent Spouse, Separation of Liability, and Equitable Relief Provisions

150-316-0445 Liability of Fiduciaries

150-316-0450 Decedent’s Estate: Request for a Final Tax Determination

150-316-0452 Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income

150-316-0460 Requirement of Copy of Federal Return

150-316-0465 Estimated Tax

150-316-0470 Allocation of Joint Estimated Tax Payments

150-316-0475 Estimated Tax: Farmer’s and Fisher’s

150-316-0480 Estimated Tax: Application of Prior Year Overpayment (Refund)

150-316-0485 Tax Used to Compute Underpayment of Estimated Tax

150-316-0487 Estimated Tax: Underpayment Interest Not Imposed if There is a Casualty, Disaster or Other Unusual Circumstances

150-316-0489 Estimated Tax: Underpayment Interest Not Imposed If There Is Reasonable Cause

150-316-0491 Estimated Tax: Partnership and S Corporation Income of Part-year Residents and Nonresidents

150-316-0493 Required Installments for Estimated Tax

150-316-0495 Estimated Tax: Joint Return to Single or Separate Return

150-316-0497 Estimated Tax: Single or Separate Returns to Joint Return

150-316-0505 Oregon Lottery Winnings and Losses

150-316-0507 Modification of Federal Taxable Income: Interest and Dividends

150-316-0509 U.S. Government Obligations

150-316-0511 Addition for Original Issue Discount (OID)

150-316-0513 Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law

150-316-0515 Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon

150-316-0517 Addition of Long-Term Care Insurance Premiums Claimed as Federal Deductions

150-316-0519 Gain or Loss Upon the Sale of State and Municipal Bonds of Other States (Foreign States)

150-316-0525 U.S. Government Interest in Retirement Accounts

150-316-0530 Pool of Assets that Qualify to Pay State Exempt-Interest Dividends

150-316-0535 Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included

150-316-0537 Adjustment of Federal Tax Liability

150-316-0545 Election to Include Child’s Unearned Income — Addition Required

150-316-0550 Special Oregon Medical Subtraction

150-316-0555 Modification of Federal Taxable Income: Itemized vs. Standard Deduction

150-316-0557 Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction

150-316-0559 Modification of Federal Taxable Income: Previously Taxed Contributions to Pension or Annuity

150-316-0565 Basis of Depreciable Assets Moved into Oregon

150-316-0567 Property Subject to Accelerated Cost Recovery System

150-316-0569 Adjustment to Income for Basis Differences

150-316-0575 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions

150-316-0580 Definition for Severely Disabled Exemption

150-316-0585 Exemption for Blind and Severely Disabled

150-316-0590 Substantiation for Permanently Severely Disabled

150-316-0595 Exempt Income of Native Americans

150-316-0600 Oregon Investment Advantage Business Income Exemption

150-316-0605 Military Pay Subtraction

150-316-0610 Road Construction Worker’s Travel Expenses

150-316-0615 Substantiation Required

150-316-0620 Substantiation Required

150-316-0625 (Miscellaneous) Valuation of Forest Land or “Farm Use” Land for Oregon Inheritance Tax Purposes

150-316-0630 Scholarship Awards used for Housing Expenses

150-316-0635 Subtraction for Land Contributed to Educational Institutions

150-316-0640 Subtraction for Qualified Investment of Severance Pay

150-316-0645 Individual Pension and Retirement Plans

150-316-0650 Waiver of Frivolous Return Penalty Imposed Under ORS 316.992

150-316-0652 Frivolous Return Penalty

DIVISION 317

CORPORATION EXCISE TAX ACT OF 1929: RULES GENERAL PROVISIONS

150-317-0010 Procedure for Handling State Surplus Refund

150-317-0020 Substantial Nexus Guidelines

150-317-0030 Definition: “Doing Business”

150-317-0040 Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts

150-317-0050 Foreign Corporations Subject to Tax

150-317-0060 Capital Losses — Carrybacks and Carry-overs

150-317-0070 Administrative and Judicial Interpretations

150-317-0080 Adoption of Federal Law

150-317-0090 Policy — Application of Various Provisions of the Federal Internal Revenue Code

150-317-0100 Periods of Less Than 12 Months Are Tax Years

150-317-0110 Tax Reform Act of 1984 Adjustments

150-317-0120 Farm Capital Gain

150-317-0130 Tax on Homeowner’s Association Income

150-317-0140 Imposition of the Tax: Mercantile, Manufacturing and Business Corporations

150-317-0150 Adoption of Federal Exempt Organizations

150-317-0160 Exemption and Return Requirements

150-317-0170 Minimum Tax

150-317-0180 Definition of “Oregon Sales” for One-time Small Sales Credit

150-317-0190 Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit

150-317-0200 Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation

150-317-0210 Carryover of the Lender’s Credit for Weatherization Loans

150-317-0220 Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers

150-317-0230 Lender’s Credit: Computation

150-317-0240 Lender’s Credit: Definitions

150-317-0250 Long Term Enterprise Zone Distributions

150-317-0260 Lender's Credit for Agriculture Workforce Housing

150-317-0270 Credit for Contributions of Computers, Scientific Equipment, and Research

150-317-0280 Qualified Research Credit

150-317-0290 Research Tax Credit: Notice of Election

150-317-0300 Research Tax Credit: Alternative Computation

150-317-0310 Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes

150-317-0320 Modification of Federal Taxable Income: Dividends From Certain Subsidiaries

150-317-0330 Modification for Dividends Received: Tax Years 1986 and Later

150-317-0340 Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income

150-317-0350 Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law

150-317-0360 Definition of “State”

150-317-0370 Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method

150-317-0380 Taxes on Net Income or Profits Imposed by any State or Foreign Country

150-317-0390 IRC Section 338: Application to Oregon

150-317-0400 Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983

150-317-0410 Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983

150-317-0420 Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of

150-317-0430 Modification of Federal Taxable Income: Timber Cut but Unsold

150-317-0440 Depletion Allowance; Method of Computation

150-317-0450 Depletion of Metal Mines

150-317-0460 Limitation on Oregon Net Loss Deduction

150-317-0470 Pre-change and Built-in Losses

150-317-0480 Definition of “Premiums” in the Insurance Sales Factor

150-317-0490 Insurers; Wage and Commission Factor

150-317-0500 Applicable Date

150-317-0510 Unitary Business

150-317-0520 Direct or Indirect Relationships

150-317-0530 Corporations Doing Business Outside the United States

150-317-0540 Consolidated Oregon Return: Format and Information Required

150-317-0550 Consolidated Oregon Return: Affiliated Group

150-317-0560 Consolidated Oregon Return: Credits

150-317-0570 Different Apportionment Factors

150-317-0580 Consolidated Oregon Return: Copy of Federal Return Required

150-317-0590 Interinsurance and Reciprocal Exchanges

150-317-0600 Limitations on Deduction of Group Losses

150-317-0610 Modified Federal Consolidated Taxable Income

150-317-0620 Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group

150-317-0630 Oregon Return: Apportionment Formula

150-317-0640 Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction

150-317-0650 Stakeholder feedback regarding listed jurisdictions

150-317-0660 Computation of Taxable Income; Excess Loss Accounts

150-317-0670 Application for Relief

150-317-0680 Tax Imposed on Unrelated Business Income of Certain Exempt Corporations

DIVISION 318

CORPORATION INCOME TAX ACT OF 1955: RULES

150-318-0010 Incorporation by Reference of Rules of ORS Chapters 314, 316 and 317

150-318-0020 Effective Date of Act

150-318-0030 Relation of Act to ORS Chapter 317

150-318-0040 Income Subject to Tax Under ORS Chapter 318

150-318-0050 U.S. Government Obligations

DIVISION 320

PROVISIONS APPLICABLE TO PRIVILEGE TAX

150-320-0010 Privilege Tax Imposed on Music and Amusement Devices

150-320-0020 Tax Not Refundable

150-320-0030 Waiver of Penalty

150-320-0040 State Lodging Tax

150-320-0050 State Lodging Tax Exemptions

DIVISION 321

TIMBER TAXES

150-321-0010 Establishing Legal Taxpayer for Forest Products Harvest Tax

150-321-0020 Timber Subject to the Forest Products Harvest Tax: Measurement Standards

150-321-0030 Estimated Tax Payments for FPHT

150-321-0040 Mailing Forest Product Harvest Tax Returns

150-321-0200 Forestland Valuation Rule

150-321-0210 Forestland Classification

150-321-0300 Redetermination of Forestland Land Classes

150-321-0310 Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values under ORS 308A.092

150-321-0320 Common Ownership

150-321-0330 Date of Acquisition

150-321-0340 Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon

150-321-0350 Acceptable Uses of Western Oregon Forestland

150-321-0360 Notification by Assessor of Denial of Application

150-321-0500 Procedure to Ensure Timber Tax Return Filing

150-321-0510 Notice of Intent to Harvest

150-321-0520 Penalty for Failure to Obtain Notification of Operations

150-321-0530 Prescribed Forms for Reporting Timber Harvest

150-321-0540 Check Scaling at the Point of First Measurement

150-321-0550 Measuring Harvested Timber

150-321-0560 Timber Harvest Records

150-321-0570 Use of Microfilm and Microfiche Records

150-321-0580 Records Kept by Automated Data Processing

150-321-0590 Preservation of Records and Their Reproductions

150-321-0600 Requests for Confidential Information

150-321-0610 Information Which May be Furnished

150-321-0620 Common Ownership

150-321-0630 Establishing the Identity of the Taxpayer for Severance Tax

150-321-0640 Timber Subject to the Small Tract Forestland Severance Tax

150-321-0650 Definition of Owner for Small Tract Forestland Purposes

150-321-0660 Required Signatures for Small Tract Forestland Application

150-321-0670 Powers Delegated to County Assessor

150-321-0680 Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

150-321-0690 Contiguous Parcels Held in Common Ownership

150-321-0700 Minimal Stocking and Species Requirements for Small Tract Forestland Assessment

150-321-0710 Notation on Assessment and Tax Roll

150-321-0720 Notification to County Assessor by Small Tract Forestland Owner

150-321-0730 Common Ownership

150-321-0740 Due Date for Filing Severance Tax Returns and Requesting an Extension

150-321-0750 Distribution of Severance Tax Receipts for Western Oregon

150-321-0760 Distribution of Severance Tax Receipts for Eastern Oregon

150-321-0770 Definition of “Sound Management Practices”

150-321-0780 Common Ownership

150-321-0790 Notation on Tax Roll: “Forestland — Potential Additional Tax Liability”

150-321-0800 Date of Acquisition

150-321-0810 Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon

150-321-0820 Notification by Assessor of Denial of Application

DIVISION 323

CIGARETTE TAXES

150-323-0010 Exemption of Cigarette Sales in Interstate or Foreign Commerce

150-323-0020 Allowance of Sales within this State of Cigarettes Stamped with other States’ Indicia

150-323-0030 When Distributor’s License Required

150-323-0040 Certification Applicant Will Comply with Requirements

150-323-0050 When Cigarette Wholesaler’s License is Required; Denial of Application

150-323-0060 Security Bond Requirements for Cigarette Distributors

150-323-0070 Denial of a Cigarette Distributor’s License

150-323-0080 Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification

150-323-0090 Tax Stamp Units of Sale; Minimum Sales

150-323-0100 Manner of Affixing Stamps

150-323-0110 Definition of “Appropriate Stamp”

150-323-0120 Responsibility for Affixing of Tax Stamps

150-323-0130 Payment Type for Cigarette Stamps

150-323-0140 Deferred Payment Purchases; Bond Requirement; Credit Authorization; Return of Bond

150-323-0150 Signature Cards

150-323-0160 Restoration of Deferred Payment Plan Privileges for Purchasing Cigarette Tax Stamps

150-323-0170 Vending Machine Visibility Requirements

150-323-0180 Segregation of Cigarette Inventories

150-323-0190 Cigarette Invoice Requirements

150-323-0200 Permit Required for Transportation of Untaxed Cigarettes Inside Oregon

150-323-0210 Cigarettes Damaged in Transit

150-323-0220 Refund of Value of Unused or Mutilated, but Identifiable, Stamps

150-323-0230 Refund Value of Stamps on Unsalable and Misstamped Cigarette Packages and Cartons

150-323-0240 Refund of Overpayments

150-323-0250 Distributor’s Reports — Generally

150-323-0260 Reports of Cigarette Tax Activity in Oregon

150-323-0270 Extension of Time for Reports

150-323-0280 Collection of Unsecured, Unpaid Tax After Deficiency or Jeopardy Determination; Collection Charge; Warrants

150-323-0290 Civil Penalties for Violation of Cigarette Tax Provisions

150-323-0300 Civil Penalties for Violation of Cigarette Tax Stamping Provisions

150-323-0310 Definition of Moist Snuff

150-323-0320 Quarterly Tax Discount

150-323-0330 Determining Wholesale Sales Price

150-323-0340 Extension of Time for Filing Returns

150-323-0350 Exemptions Defined

150-323-0360 When Tobacco Product Distributor’s License Required

150-323-0370 Bonding Requirement

150-323-0380 Other Tobacco Product Distributor License Application Denial

150-323-0390 Suspension or Revocation of Other Tobacco Product Distributors License; Appeal; Final Notification

150-323-0400 Definitions

150-323-0410 Credit for Tobacco Tax paid; Refund

150-323-0420 Civil Penalties for Violation of Other Tobacco Products Tax

150-323-0430 Civil Penalties for Failure to Pay Other Tobacco Products Tax

DIVISION 324

OIL AND GAS TAX

150-324-0010 Applicability Limited to Natural Gas Production

150-324-0015 Production Unit for Calculation and Reporting

150-324-0020 Gross Sales Value Subject to Production Tax

150-324-0025 Purchaser’s Filing Responsibility

150-324-0030 Producers Filing Responsibility

150-324-0035 Credit for or Refund of Ad Valorem Taxes Paid

150-324-0300 Application of Rules Under ORS 324.340(Note) and ORS 465.101 Through 465.131

DIVISION 358

UNTITLED

150-358-0500 Determining Value of Historic Property Qualified for Special Assessment

DIVISION 403

TELEPHONE EXCISE TAX

150-403-0010 Telephone Excise Tax — Definitions and Administrative Provisions

DIVISION 457

URBAN RENEWAL

150-457-0400 Certification of Urban Renewal Frozen Value and Apportioning Value to Tax Code Areas

150-457-0410 Notice to Assessor of Amounts to be Raised for Urban Renewal

150-457-0420 Urban Renewal Certification, Calculation and Distribution

150-457-0430 Minimum Public Information on Division of Tax

150-457-0440  Calculation of Urban Renewal with City Rate Phase-in

150-457-0450 Distribution of Remaining Tax Increment Funds

150-457-0460 Notice of Plan Adoption or Area Change

DIVISION 465

HAZARDOUS WASTE AND HAZARDOUS MATERIALS

150-465-0010 Bulk Facility Defined; Cargo Tank Defined; Load Fee

150-465-0020 Vessels in Interstate or Foreign Commerce

150-465-0030 Definition of “Petroleum Product”

150-465-0040 Payment of Fee by Seller

150-465-0050 roduct Exchange Agreements

150-465-0060 Multiple Withdrawals in a Single Load; Load, Split Load Defined

150-465-0070 Importer Defined; Delivery Defined

150-465-0080 Exemption for Export of Petroleum Products; Claim for Refund

150-465-0090 Due Dates for Payment of Fees

DIVISION 475

MARIJUANA POINT-OF-SALE TAXATION

150-475-2010 Marijuana Tax: Due Dates

150-475-2020 Filing Extension for Marijuana Tax Return

150-475-2030 Marijuana Tax: Registration of Marijuana Retailers

150-475-2040 Liability for Unpaid Marijuana Tax; Warrant for Collection

150-475-2050 Model Recordkeeping and Retention Regulation (Marijuana Tax)

150-475-2060 Refund of Excess Marijuana Tax for Consumers

150-475-2070 100 Percent Penalty for Failure to File Marijuana Tax Returns

150-475-2080 Marijuana Retailer Receipt Requirements

150-475-2090 Marijuana Retailer Requirements for Validating Medical Marijuana Cards

DIVISION 475B

MARIJUANA POINT-OF-SALE TAXATION

150-475B.705 Marijuana Retailer Receipt Requirements

 

DIVISION 670

INDEPENDENT CONTRACTOR

150-670-0010 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.

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

State Archives • 800 Summer St. NE • Salem, OR 97310