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Oregon Revised Statutes Chapter 305
Oregon Revised Statutes Chapter 305
460 sections · Oregon
- § 305.025 — Department of Revenue;
- § 305.035 — Director of Department
- § 305.057 — Delegation of authority
- § 305.060 — Offices of department;
- § 305.063 — Department of Revenue
- § 305.065 — Deputy director;
- § 305.075 — Employees; appointment;
- § 305.078 — Authority of Department
- § 305.079 — Charges for maps,
- § 305.084 — Financial institution
- § 305.086 — Delinquent child
- § 305.088 — Disclosure of
- § 305.094 — Rules
- § 305.102 — Local budget and
- § 305.105 — Declaratory rulings by
- § 305.110 — Duty to construe tax
- § 305.120 — Enforcement of tax laws
- § 305.125 — Application of
- § 305.127 — Means of providing
- § 305.128 — Tax return deemed to be
- § 305.130 — Department as party to
- § 305.140 — Power to release real
- § 305.145 — When interest required
- § 305.155 — Cancellation of uncollectible
- § 305.157 — Extending statutory
- § 305.160 — Reports from public
- § 305.170 — Complaints concerning
- § 305.180 — Effect of tax warrant
- § 305.182 — Filing of warrants for
- § 305.184 — Certificate of
- § 305.190 — Subpoenaing and
- § 305.192 — Disclosure of books and
- § 305.193 — Disclosure of tax
- § 305.195 — Written
- § 305.200 — Witness fees and
- § 305.215 — Conflicting claims for
- § 305.217 — When deduction for
- § 305.220 — Interest on deficiency,
- § 305.222 — Determination of
- § 305.225 — Request of assistance
- § 305.228 — Penalty for second
- § 305.229 — When penalties not
- § 305.239 — Qualifications of
- § 305.242 — Representation before
- § 305.245 — Representation before
- § 305.260 — Representation before
- § 305.261 — Department to establish
- § 305.262 — Department to establish
- § 305.263 — Order requiring filing
- § 305.265 — Deficiency notice;
- § 305.267 — Extension of time to
- § 305.270 — Refund of excess tax
- § 305.271 — Refund transfer or
- § 305.275 — Persons who may appeal
- § 305.280 — Time for filing
- § 305.285 — Correction of tax and
- § 305.286 — Potential refund credit
- § 305.287 — Determination of real
- § 305.288 — Valuation changes for
- § 305.290 — Extension of time for
- § 305.295 — Cancellation of tax,
- § 305.305 — Procedure where
- § 305.330 — Tax liability of
- § 305.375 — Disposition of
- § 305.385 — 305.385 Agencies to supply
- § 305.390 — Subpoenas of records
- § 305.392 — Process for limiting
- § 305.394 — When industrial plant
- § 305.396 — Protection of
- § 305.398 — Disclosure and use of
- § 305.400 — Payment of costs of
- § 305.403 — Appeal of value of
- § 305.404 — Oregon Tax Court;
- § 305.405 — Oregon Tax Court;
- § 305.410 — Authority of court in
- § 305.412 — Jurisdiction to
- § 305.414 — Standing of association
- § 305.415 — Service of papers and
- § 305.418 — When transmitted
- § 305.419 — Tax, penalty and
- § 305.420 — Issuance of subpoenas;
- § 305.422 — Waiver of penalty for
- § 305.425 — Proceedings to be
- § 305.427 — Burden of proof in tax
- § 305.430 — Hearings to be open to
- § 305.437 — Damages for frivolous
- § 305.440 — Finality of unappealed
- § 305.445 — Appeals to Supreme
- § 305.447 — Recovery by taxpayer of
- § 305.450 — Publication of tax
- § 305.452 — Election and term of
- § 305.455 — Qualifications of
- § 305.460 — Salary, expenses,
- § 305.470 — Presiding judge;
- § 305.475 — Offices of tax court;
- § 305.480 — State Court
- § 305.485 — Records
- § 305.489 — Considerations in
- § 305.490 — Filing fees; fee waiver
- § 305.492 — Fees and expenses of
- § 305.493 — Fees for transcripts or
- § 305.494 — When shareholder may represent
- § 305.498 — Magistrates;
- § 305.501 — Appeals to tax court to
- § 305.505 — Magistrate division
- § 305.525 — Notice to taxpayer of
- § 305.560 — Appeals procedure
- § 305.565 — Stay of collection of
- § 305.570 — Standing to appeal to
- § 305.575 — Authority of tax court
- § 305.580 — Exclusive remedies for
- § 305.583 — Interested taxpayer
- § 305.585 — Local government
- § 305.586 — Legislative findings;
- § 305.587 — Tax court findings;
- § 305.589 — Judicial declarations;
- § 305.591 — Court determination
- § 305.605 — Application of tax laws
- § 305.610 — Reciprocal recognition
- § 305.612 — Reciprocal offset of
- § 305.615 — Apportionment of moneys
- § 305.620 — Collection and
- § 305.625 — State and political
- § 305.630 — Compliance with city or
- § 305.635 — Rate of withholding to
- § 305.640 — Discrimination among
- § 305.645 — Department of Revenue
- § 305.653 — Multistate Tax Compact
- § 305.660 — Director of department
- § 305.665 — Appointment of
- § 305.675 — Application of compact
- § 305.676 — Mediation and
- § 305.685 — Multistate Tax
- § 305.686 — Collection and
- § 305.687 — Use and presentation of
- § 305.688 — Implementation of data
- § 305.695 — Oregon Charitable
- § 305.700 — Officers; meetings;
- § 305.715 — Determination of
- § 305.720 — Qualification for
- § 305.725 — Application of entity
- § 305.730 — Financial report of
- § 305.740 — Commission examination
- § 305.745 — Inclusion of eligible
- § 305.747 — Administrative expenses;
- § 305.753 — State Treasurer may
- § 305.754 — Designation of
- § 305.756 — Oregon Political Party
- § 305.757 — Payments to treasurers
- § 305.758 — Payment to political
- § 305.759 — Contribution to
- § 305.760 — Paying over funds to
- § 305.762 — Election for direct
- § 305.765 — Refund of taxes
- § 305.770 — Report of taxpayers
- § 305.775 — Interest on amount of
- § 305.780 — Taxes due prior to year
- § 305.790 — Manner of payment of
- § 305.792 — Surplus refund
- § 305.794 — Transfer to State
- § 305.796 — Election to contribute
- § 305.801 — Authority of Taxpayer
- § 305.802 — Report to Legislative
- § 305.803 — Rulemaking by
- § 305.804 — Duty of tax
- § 305.806 — Posting of information
- § 305.810 — Verification of return,
- § 305.815 — False return, statement
- § 305.820 — Date when writing,
- § 305.822 — Prohibition on state or
- § 305.823 — Local government tax on
- § 305.830 — Collection of fines,
- § 305.840 — Forms furnished by
- § 305.842 — Application of Internal
- § 305.850 — Use of collection
- § 305.860 — Statement of rights of
- § 305.870 — Personnel evaluation
- § 305.875 — Rights of taxpayer in
- § 305.880 — Waiver of interest or
- § 305.885 — Right of clear
- § 305.890 — Right to enter into
- § 305.895 — Action against property
- § 305.900 — Short title
- § 305.992 — Civil penalty for
- § 305.994 — Civil penalties imposed
- § 305.005 — Definitions
- § 305.010 — [Formerly 306.010; repealed by
- § 305.015 — Policy
- § 305.020 — [Formerly 306.020; repealed by
- § 305.025 — Department of Revenue; organization; planning; seal
- § 305.030 — [Formerly 306.030; repealed by
- § 305.035 — Director of Department of Revenue; appointment; confirmation; compensation and
- § 305.040 — [Formerly 306.040; repealed by
- § 305.045 — Duties
- § 305.050 — [Formerly 306.050; repealed by
- § 305.055 — [Formerly 306.230; repealed by
- § 305.057 — Delegation of authority
- § 305.060 — Offices of department; equipment and supplies
- § 305.063 — Department of Revenue Administration Account; use; limitation
- § 305.065 — Deputy
- § 305.070 — [Formerly 306.070; repealed by
- § 305.075 — Employees; appointment; duties; compensation and expenses
- § 305.078 — Authority of Department of Revenue to require fingerprints
- § 305.078 — was enacted into law by
- § 305.079 — Charges for maps, documents or publications
- § 305.080 — [Formerly 306.080; repealed by
- § 305.081 — Definitions
- § 305.081 — to 305.094 were enacted
- § 305.083 — [1969 c.520 §13; repealed by 1973
- § 305.084 — Financial institution data match system
- § 305.085 — [1969 c.479 §3; 1973 c.402 §4;
- § 305.086 — Delinquent child support obligor
- § 305.088 — Disclosure of transmission prohibited
- § 305.090 — [Formerly 306.090; repealed by
- § 305.091 — Authorized purposes
- § 305.094 — Rules
- § 305.100 — Rules;
- § 305.102 — Local
- § 305.102 — was enacted into law by
- § 305.105 — Declaratory rulings by department; rules
- § 305.110 — Duty
- § 305.115 — [1969 c.520 §10; 1977 c.870 §8;
- § 305.120 — Enforcement of tax laws
- § 305.125 — Application of administrative rules
- § 305.127 — Means
- § 305.128 — Tax
- § 305.130 — Department as party to actions involving property subject to certain tax liens;
- § 305.140 — Power
- § 305.145 — When
- § 305.150 — Closing agreements
- § 305.155 — Cancellation of uncollectible tax; suspension of collection; filing order;
- § 305.157 — Extending statutory periods of limitation
- § 305.160 — Reports from public officers
- § 305.170 — Complaints concerning tax laws; recommendations to Legislative Assembly
- § 305.180 — Effect
- § 305.182 — Filing
- § 305.184 — Certificate of outstanding warrants; fee; rules
- § 305.190 — Subpoenaing and examining witnesses, books and papers; application to tax court
- § 305.192 — Disclosure of books and papers relating to appraisal or assessment of
- § 305.193 — Disclosure of tax information to designated persons; rules
- § 305.195 — Written interrogatories; contents; time and manner of service; answer;
- § 305.195 — was enacted into law by
- § 305.200 — Witness fees and mileage
- § 305.210 — [Formerly 306.210; repealed by
- § 305.215 — Conflicting claims for personal income tax items; notice procedure; appeal;
- § 305.217 — When
- § 305.220 — Interest on deficiency, delinquency or refunds; adjustments in rates; rules;
- § 305.222 — Determination of interest rate
- § 305.220 — shall be four percent greater than the annual interest rate provided
- § 305.225 — Request of assistance by law enforcement agency; disclosure of tax records
- § 305.227 — [1985 c.85 §2; repealed by 1993
- § 305.228 — Penalty for second dishonored payment of taxes; waiver
- § 305.229 — When
- § 305.230 — [1969 c.97 §1; 1973 c.681 §3; 1979
- § 305.231 — [2021 c.2 §6; 2021 c.591 §6; 2023
- § 305.239 — Qualifications of persons representing taxpayer; procedure for designating
- § 305.240 — [1969 c.520 §14; repealed by 1979
- § 305.242 — Representation before department or magistrate of designated partnership tax
- § 305.242 — was enacted into law by
- § 305.245 — Representation before tax court magistrate by officer or employee of local
- § 305.250 — [1969 c.520 §12; repealed by 1975
- § 305.260 — Representation before department or magistrate by former department personnel
- § 305.261 — Department to establish program to assist tax practitioners
- § 305.262 — Department to establish program dedicating resources to assisting
- § 305.263 — Order
- § 305.265 — Deficiency notice; payment of deficiency; assessment; appeal; interest; rules
- § 305.267 — Extension of time to issue notice of deficiency or assessment
- § 305.270 — Refund
- § 305.271 — Refund
- § 305.275 — Persons who may appeal due to acts or omissions
- § 305.280 — Time
- § 305.283 — [1993 c.270 §11; repealed by 1995
- § 305.285 — Correction of tax and assessment rolls for subsequent tax years during pendency
- § 305.286 — Potential refund credit in property tax appeals; conditions; procedure;
- § 305.286 — was enacted into law by
- § 305.287 — Determination of real market value of property tax account or components
- § 305.288 — Valuation changes for residential property substantial value error or for good
- § 305.290 — Extension of time for making assessment due to bankruptcy
- § 305.295 — Cancellation of tax, penalty or interest; rules
- § 305.305 — Procedure where deficiency based on federal or other state audit report; effect
- § 305.330 — Tax
- § 305.350 — [1977 c.790 §1; repealed by 1985
- § 305.355 — [1977 c.790 §2; repealed by 1985
- § 305.360 — [1977 c.790 §3; repealed by 1985
- § 305.365 — [1977 c.790 §4; repealed by 1985
- § 305.375 — Disposition of penalties; payment of refunds
- § 305.380 — Definitions for ORS 305.385
- § 305.385 — Agencies to supply licensee and contractor lists; contents; effect of
- § 305.390 — Subpoenas of records containing information on industrial plant for use to
- § 305.392 — Process for limiting scope of third-party subpoena
- § 305.394 — When
- § 305.396 — Protection of confidentiality of industrial property information obtained by
- § 305.398 — Disclosure and use of industrial property confidential information obtained by
- § 305.400 — Payment of costs of subpoena compliance; determination of costs
- § 305.403 — Appeal
- § 305.404 — Oregon
- § 305.405 — Oregon
- § 305.410 — Authority of court in tax cases within its jurisdiction; concurrent
- § 305.412 — Jurisdiction to determine value
- § 305.412 — was added to and made a
- § 305.414 — Standing of association or organization
- § 305.414 — was enacted into law by
- § 305.415 — Service of papers and process
- § 305.418 — When
- § 305.419 — Tax,
- § 305.420 — Issuance of subpoenas; administration of oaths; depositions
- § 305.422 — Waiver
- § 305.425 — Proceedings to be without jury and de novo; issues reviewable; rules of
- § 305.427 — Burden
- § 305.430 — Hearings to be open to public; report of proceedings; exception; confidential
- § 305.420 — (4), and is introduced into evidence in any hearing before the tax
- § 305.435 — [1961 c.533 §20; 1963 c.280 §1;
- § 305.437 — Damages for frivolous or groundless appeal or appeal to delay
- § 305.440 — Finality of unappealed decision of tax court; effect of appeal to Supreme
- § 305.445 — Appeals to Supreme Court; reviewing authority and action on appeal
- § 305.447 — Recovery by taxpayer of certain costs and expenses upon appeal of net income
- § 305.450 — Publication of tax court decisions
- § 305.452 — Election and term of judge; vacancy; recommendation of appointees to fill
- § 305.455 — Qualifications of judge; inapplicability of disqualification-for-prejudice
- § 305.460 — Salary, expenses, disability and retirement of judge and magistrates
- § 305.465 — [1961 c.533 §6; repealed by 1975
- § 305.470 — Presiding judge; functions
- § 305.475 — Offices of tax court; location of hearings
- § 305.480 — State
- § 305.485 — Records
- § 305.487 — Findings and policy
- § 305.487 — and 305.489 were added to
- § 305.489 — Considerations in adopting rules
- § 305.490 — Filing
- § 305.492 — Fees
- § 305.493 — Fees
- § 305.494 — When
- § 305.495 — [1961 c.533 §18; 1989 c.980 §12;
- § 305.498 — Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment
- § 305.500 — [1961 c.533 §§15(2),24; 1963 c.423
- § 305.501 — Appeals to tax court to be heard by magistrate division; exception; mediation;
- § 305.410 — (3), to a local governments tax administrator, within five days after
- § 305.505 — Magistrate division records; statistical reports
- § 305.510 — [1973 c.681 §2; 1985 c.802 §36;
- § 305.514 — [1995 c.650 §3a; 1997 c.99 §43;
- § 305.515 — [1961 c.533 §26; 1965 c.6 §8; 1967
- § 305.520 — [1961 c.533 §34; 1995 c.79 §109;
- § 305.525 — Notice
- § 305.530 — [1961 c.533 §27; 1967 c.78 §10;
- § 305.535 — [1961 c.533 §28; 1969 c.355 §2;
- § 305.540 — [1961 c.533 §30; 1971 c.351 §1;
- § 305.543 — [1983 c.673 §21; 1991 c.459 §21;
- § 305.545 — [1961 c.533 §32; repealed by 1995
- § 305.550 — [1961 c.533 §31; 1971 c.351 §2;
- § 305.555 — [1961 c.533 §33; 1993 c.270 §15;
- § 305.560 — Appeals procedure generally; procedure when taxpayer is not appellant;
- § 305.565 — Stay
- § 305.570 — Standing to appeal to regular division of tax court; perfection of appeal
- § 305.575 — Authority of tax court to determine deficiency
- § 305.580 — Exclusive remedies for certain determinations; priority of petitions
- § 305.583 — Interested taxpayer petitions for certain determinations; petition contents;
- § 305.585 — Local
- § 305.586 — Legislative findings; policy on remedies for misspent bond proceeds
- § 305.587 — Tax
- § 305.589 — Judicial declarations; petition by local government; notice; intervention;
- § 305.591 — Court
- § 305.605 — Application of tax laws within federal areas in state
- § 305.610 — Reciprocal recognition of tax liability; actions in other states for Oregon
- § 305.612 — Reciprocal offset of tax refunds in payment of liquidated debt or certain
- § 305.615 — Apportionment
- § 305.620 — Collection and distribution of local taxes on income and sales; costs; court
- § 305.625 — State
- § 305.630 — Compliance with city or county income tax ordinance required
- § 305.635 — Rate
- § 305.640 — Discrimination among employers prohibited
- § 305.645 — Department of Revenue to provide services to political subdivisions
- § 305.645 — was enacted into law by
- § 305.653 — Multistate Tax Compact
- § 305.655 — [1967 c.242 §1; 1989 c.625 §75;
- § 305.660 — Director of department to represent state; alternate
- § 305.665 — Appointment of consultants from political subdivisions imposing taxes having
- § 305.670 — [1967 c.242 §5; repealed by 1979
- § 305.675 — Application of compact provisions relating to interstate audits
- § 305.676 — Mediation and arbitration laws not applicable to Multistate Tax Commission
- § 305.685 — Multistate Tax Commission Revolving Account
- § 305.686 — Collection and maintenance of self-reported taxpayer demographic data
- § 305.687 — Use
- § 305.688 — Implementation of data collection schedule; rules
- § 305.690 — Definitions for ORS 305.690 to 305.753
- § 305.695 — Oregon
- § 305.700 — Officers; meetings; quorum; director as nonvoting member
- § 305.705 — [1989 c.987 §6; repealed by 2021
- § 305.710 — [1989 c.987 §7a; 2007 c.822 §2;
- § 305.715 — Determination of eligibility; certification of entities to be listed on
- § 305.720 — (4). [1989 c.987 §8; 2007 c.822 §3; 2021 c.8 §3]
- § 305.720 — Qualification for entity for contributions by checkoff; period of eligibility;
- § 305.723 — [2007 c.822 §4; repealed by 2021
- § 305.725 — Application of entity
- § 305.727 — [1999 c.1032 §2; 2001 c.677 §1;
- § 305.729 — [2007 c.822 §8; repealed by 2021
- § 305.730 — Financial report of entity
- § 305.735 — [1989 c.987 §12; repealed by 2021
- § 305.740 — Commission examination for continuing eligibility; disqualification order
- § 305.745 — Inclusion of eligible entities on schedule of tax return
- § 305.753 — shall be allocated among the entities indicated on a pro rata basis. [1989
- § 305.747 — Administrative expenses; crediting contributions to entities; responsibilities
- § 305.749 — [Formerly 305.835; 1993 c.797 §29;
- § 305.751 — [1993 c.726 §8; repealed by 2021
- § 305.753 — State
- § 305.754 — Designation of contribution to political party on income tax return
- § 305.754 — to 305.759 were enacted
- § 305.755 — [Formerly 306.260; repealed by
- § 305.756 — Oregon
- § 305.757 — Payments to treasurers of political parties
- § 305.758 — Payment to political party considered contribution for purposes of campaign
- § 305.759 — Contribution to political party on income tax return not to be claimed as tax
- § 305.760 — Paying
- § 305.762 — Election for direct deposit of personal income tax refund
- § 305.765 — Refund
- § 305.770 — Report
- § 305.775 — Interest on amount of refund in certain cases
- § 305.780 — Taxes
- § 305.785 — Appropriation
- § 305.770 — to 305.785, not exceeding the amounts paid to and received by the State
- § 305.790 — Manner
- § 305.792 — Surplus refund donations to education
- § 305.794 — Transfer to State School Fund
- § 305.792 — shall be transferred by the department to the State School Fund for the
- § 305.796 — Election to contribute refund to account in Oregon 529 Savings Network; rules
- § 305.799 — [2013 c.779 §5; repealed by 2021
- § 305.800 — Taxpayer Advocate
- § 305.801 — Authority of Taxpayer Advocate to issue order to department
- § 305.802 — Report
- § 305.803 — Rulemaking by department
- § 305.804 — Duty
- § 305.805 — [Formerly 306.340; repealed by
- § 305.806 — Posting of information about debtors with delinquent tax debt on department
- § 305.810 — Verification of return, statement or document filed under tax laws
- § 305.815 — False
- § 305.820 — Date
- § 305.822 — Prohibition on state or local tax on Internet access
- § 305.822 — was enacted into law by
- § 305.823 — Local
- § 305.823 — was enacted into law by
- § 305.824 — [2001 c.855 §1; 2003 c.818 §1;
- § 305.830 — Collection of fines, penalties and forfeitures; disbursement; cost of
- § 305.835 — [1987 c.771 §§3b,3c; 1989 c.987 §17;
- § 305.840 — Forms
- § 305.842 — Application of Internal Revenue Code to certain property tax laws
- § 305.845 — Remedies exclusive
- § 305.850 — Use of
- § 305.850 — was enacted into law by
- § 305.860 — Statement of rights of taxpayers; distribution
- § 305.865 — Taxpayer rights
- § 305.870 — Personnel evaluation not based on amount of taxes collected
- § 305.875 — Rights
- § 305.880 — Waiver
- § 305.885 — Right
- § 305.890 — Right
- § 305.895 — Action
- § 305.900 — Short
- § 305.990 — Criminal penalties
- § 305.992 — Civil
- § 305.994 — Civil
- § 305.994 — was enacted into law by