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[Formerly 306.010; repealed by 1969 c.520 §49]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[Formerly 306.020; repealed by 1969 c.520 §49]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[Formerly 306.030; repealed by 1969 c.520 §49]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[Formerly 306.040; repealed by 1969 c.520 §49]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[Formerly 306.050; repealed by 1969 c.520 §49]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[Formerly 306.230; repealed by 1969 c.520 §49]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[Formerly 306.070; repealed by 1969 c.520 §49]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[Formerly 306.080; repealed by 1969 c.520 §49]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[1969 c.520 §13; repealed by 1973 c.402 §30]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[Formerly 306.090; repealed by 1983 c.605 §6]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c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]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