us-or/regs
Division 18 — JUDGMENTS, EXECUTION AND GARNISHMENT
Division 90 — 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
- 150-118-0115 Natural Resource Property Exemption
- 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
Division 180 — CIVIL PENALTIES FOR NON PARTICIPATING MANUFACTURERS OF THE MASTER SETTLEMENT AGREEMENT
Division 181 — CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES
Division 183 — DESCRIPTION OF ORGANIZATION
Division 192 — PUBLIC RECORDS
Division 198 — SPECIAL DISTRICTS
Division 222 — CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS
Division 267 — MASS TRANSIT DISTRICTS
Division 276 — PUBLIC BUILDINGS
Division 280 — TAX BALLOT MEASURES
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 291 — PERSONAL INCOME TAX SURPLUS REFUND
Division 293 — AUTHORITY TO MAKE REFUNDS
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 of the Governing Body of a Council of Government
Division 305 — GENERAL ADMINISTRATION OF REVENUE LAWS
- 150-305-0010 Requirement for Social Security Numbers
- 150-305-0011 Business Entity Identification Requirements
- 150-305-0014 Applicable Dates
- 150-305-0016 Electronic Filing
- 150-305-0018 Acceptance of Cash Payments
- 150-305-0030 Declaratory Rulings
- 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
- 150-305-0071 Interest Waivers Due to COVID-19 Pandemic Emergency
- 150-305-0080 Closing Agreements
- 150-305-0085 Financial Institution Data Match
- 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
- 150-305-0193 Satisfying liens or warrants
- 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
- 150-305-0392 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
- 150-305-0440 Per Diem Compensation
- 150-305-0441 Reimbursement of Travel and Other Expenses
- 150-305-0442 Reimbursement for Hiring a Substitute
- 150-305-0450 Depositing Refunds into 529 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
- 150-305-0481 Tax Professional Data Security Breach with Information Unavailable.
Division 306 — PROPERTY TAX GENERALLY
- 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 The files of industrial property, appraised by the Department of Revenue and contained in DOR files, will be safeguarded in the manner stated in OAR 150-308-0440.
- 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
- 150-307-0020 Personal Property Definitions
- 150-307-0030 Personal Property
- 150-307-0032 Recalculation of maximum assessed value for partial assessed value exemptions
- 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
- 150-307-0320 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 Real and Personal Property Used for Placing Farm Crops in Storage
- 150-307-0465 Dairy Definition for Determining Exempt Status of On-Site Processing Equipment
- 150-307-0480 Pollution Control Facilities
- 150-307-0490 Oregon Food Processor Property Tax Exemption
- 150-307-0500 Hardship Situations
- 150-307-0510 Agricultural Workforce Housing and 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
- 150-307-0800 Vertical Housing Development Zone Program
- 150-307-0900 Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities
- 150-307-0905 Equipment and Tools Subject to the Heavy Equipment Rental Tax
- 150-307-0906 Liability for Unpaid Heavy Equipment Rental Taxes
- 150-307-0910 Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
- 150-307-0915 Heavy Equipment Rental Tax Exemptions
- 150-307-0920 Long Term Rental Agreements
- 150-307-0930 Eligibility for Workforce Housing
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 County Appraiser Trainee Exam Preparation Course
- 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
- 150-308-0245 Partial Exemptions and Special Assessments of Land
- 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 or Microfiche Required When Assessment and Tax Rolls do not Constitute a Written Record
- 150-308-0350 Filing Requirements for Certain Delayed Annexations by Cities
- 150-308-0355 Filing Requirements for Boundary Changes
- 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
- 150-308-0592 Defining Electrical Inspection for Community Solar
- 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 Non-Exclusive 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 Additional Tax Calculation and 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 309 — EQUALIZATION OF PROPERTY TAXES
- 150-309-0010 Training for Property Value Appeals Board (PVAB) Members
- 150-309-0020 Record of Property Value Appeals Board Meetings
- 150-309-0030 Limitations on Increase in Value by Property Value Appeals Board
- 150-309-0040 PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department
- 150-309-0050 County Residents Appointed to Property Value Appeals Board (PVAB) Pools
- 150-309-0060 Records Included in Journal of Governing Body
- 150-309-0070 Filing Petitions With The Property Value Appeals Board (PVAB)
- 150-309-0080 Withdrawing Petitions Filed with a Property Value Appeals Board
- 150-309-0090 Contents of Property Value Appeals Board (PVAB) Petitions
- 150-309-0100 Property Value Appeals Board (PVAB) Defective and Amended Petition Process
- 150-309-0110 Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)
- 150-309-0120 PVAB 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 Property Value Appeals Board (PVAB) 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
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
- 150-311-0140 What Is a Clerical Error
- 150-311-0150 Error Corrections and Valuation Judgment Under ORS 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
- 150-311-0520 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
- 150-311-0656 Deferral criteria when applying with a reverse mortgage
- 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 or Disabled Heir 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
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
- 150-314-0025 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 Institutions
- 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, Chapters 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 Offset 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
- 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 Apportionable and Nonapportionable Income Defined
- 150-314-0337 Apportionable and Nonapportionable 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 Property Factor; In General
- 150-314-0392 Property Factor; Property Used for the Production of Apportionable 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; Definition of Gross Receipts
- 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
- 150-314-0435 Sales Factor; Sales Other Than Sales of Tangible Personal Property in This State
- 150-314-0437 Gross Receipts Related to Deferred Gain or Loss
- 150-314-0455 Modified Factors for Publishing
- 150-314-0460 Apportionment of Net Loss
- 150-314-0465 Sales Factor for Interstate Broadcasters
- 150-314-0466 Definition of Programming and Subscription Services
- 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
- 150-314-0510 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
- 150-314-0521 Pass-through entity elective tax: Estimated tax; interest on underpayment of estimated tax; waiver of underpayment interest for individual members.
- 150-314-0522 Pass-through entity elective tax: Electing entities using a fiscal year; when addition and credit claimed by member.
- 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
- 150-314-0733 Partnership Pays Election After Federal Centralized Partnership Audit Adjustments
Division 315 — PERSONAL INCOME TAX CREDITS
- 150-315-0005 Tax credit uniformity transfer provisions
- 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
- 150-315-0040 Fish Screening Device Credit; Substantiation
- 150-315-0050 Transfer of Biomass Credit
- 150-315-0060 Crop Gleaning Credit: Information Required
- 150-315-0065 Higher Education Savings (529) and Achieving A Better Life Experience (ABLE) account credit recapture
- 150-315-0070 Agriculture Workforce Housing Credit
- 150-315-0071 Appeal from a Notice of Denial or Adjustment: Application for Agricultural Employer Overtime Tax Credit.
- 150-315-0072 Agricultural Employer Overtime Tax Credit Full-Time Equivalency (FTE) Calculation
- 150-315-0073 Filing and Corrections of Agricultural Employer Overtime Credit Application.
- 150-315-0100 Child Care Division Contribution Credit
- 150-315-0110 Scholarship Tax Credit
- 150-315-0121 Working Family Household and Dependent Care Credit
- 150-315-0125 Working Family Household and Dependent Care Penalty
- 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
- 150-315-0170 Business Energy Tax Credit: Transfer of Facilities
- 150-315-0180 Oregon Tax Credit Auctions
- 150-315-0181 Oregon Kids Credit: Calculation of losses to be added back.
- 150-315-0195 Research Conducted by Semiconductor Company Tax Credit
Division 316 — PERSONAL INCOME TAX GENERAL PROVISIONS
- 150-316-0006 Application of Capital Losses and Capital Loss Carryforwards
- 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
- 150-316-0043 Qualified Business Income Reduced Tax Rate (QBIRTR)
- 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
- 150-316-0080 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
- 150-316-0115 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
- 150-316-0136 Nonresident Deductions Limited to Oregon Sources
- 150-316-0145 Proration for Pass-through Entity Income of Part Year Oregon Residents
- 150-316-0150 Separate or Joint Federal Returns for Spouses in a Marriage
- 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; Apportionable 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
- 150-316-0179 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
- 150-316-0225 Retirement Income Credit
- 150-316-0230 Subtraction for Previously Taxed Contributions
- 150-316-0234 “Withholding Statement” and “Exemption Certificate”
- 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
- 150-316-0282 Exemptions for Military Personnel
- 150-316-0284 Penalty
- 150-316-0290 Procedure for Correcting the Filing of Withholding Statements or Exemption Certificates
- 150-316-0295 Credit for Tax Withheld
- 150-316-0297 Where Taxpayer Reports on Fiscal Year Basis
- 150-316-0305 Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
- 150-316-0307 Withholding Income Taxes on IRAs, Annuities, and Compensation Plans
- 150-316-0315 Alternative Withholding 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 and Statewide Transit Tax Reports: Agricultural Employers
- 150-316-0370 Liability for Unpaid Withholdings
- 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
- 150-316-0465 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
- 150-316-0519 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 Apportionable Income Exemption
- 150-316-0605 Military Pay Subtraction
- 150-316-0607 First-time Home Buyer Savings Account
- 150-316-0608 First-time Home Buyer Savings Account – Cost-of-Living Adjustment
- 150-316-0610 Road Construction Worker’s Travel Expenses
- 150-316-0615 Substantiation Required for Construction Worker and Loggers Expenses
- 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
- 150-316-0650 Waiver of Frivolous Return Penalty Imposed Under ORS 316.992
- 150-316-0652 Frivolous Return Penalty
- 150-316-0662 Voluntary Self-Identification of Race and Ethnicity: Use of Tax Return and Account Information
- 150-316-0663 Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures for Filing Schedule
- 150-316-0664 Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures on Use and Security of Data
Division 317 — CORPORATION EXCISE TAX ACT OF 1929: RULES AND 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
- 150-317-0190 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
- 150-317-0245 Commencement of Long Term Enterprise Zone Tax Credit
- 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
- 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 for Purposes of ORS 317.710(5)(b)
- 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
- 150-317-0651 Repatriation Tax Credit
- 150-317-0652 Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit
- 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
- 150-317-1000 Definition of Commercial Activity
- 150-317-1010 Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
- 150-317-1015 Short Tax Period Return Requirements
- 150-317-1020 Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups
- 150-317-1022 Unitary Group Tax Year
- 150-317-1023 Unitary Group Designated Reporting Entity
- 150-317-1025 Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group
- 150-317-1030 Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property
- 150-317-1040 Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property
- 150-317-1050 Sourcing of Commercial Activity for Financial Institutions in This State
- 150-317-1060 Definition of Insurers’ Gross Premiums Receipts
- 150-317-1070 Sourcing of Motor Carrier Transportation Services
- 150-317-1080 Sourcing of Rail Carrier Transportation Services
- 150-317-1090 Sourcing of Sea Transportation Services
- 150-317-1095 Sourcing of River Transportation Services
- 150-317-1100 Agent Exclusion
- 150-317-1120 Exclusion for subcontracting payments
- 150-317-1130 Property Brought into Oregon
- 150-317-1140 Wholesale Sale of Groceries Exclusion
- 150-317-1150 Retail Sale of Groceries Exclusion
- 150-317-1160 Farmer’s Sales to Agricultural Cooperatives
- 150-317-1170 Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages
- 150-317-1180 Eligible Pharmacy Exclusion
- 150-317-1185 Definition of Precious Metal Dealer
- 150-317-1200 Cost Input or Labor Cost Subtraction
- 150-317-1220 Employee Compensation: Labor Cost Subtraction
- 150-317-1300 Estimated Tax: When Estimated Payments Are Required
- 150-317-1310 Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
- 150-317-1320 Estimated Tax: Unitary Groups and Apportioned Returns
- 150-317-1330 Extension of Time to File
- 150-317-1400 Determining Property Resold Out of State, and Methods of Determining
- 150-317-1410 Motor Vehicle Resale Certificate – Documentation Required
- 150-317-1420 Damages Received as the Result of Litigation
- 150-317-1500 Good Faith Effort
Division 318 — CORPORATION INCOME TAX ACT OF 1955: RULES
Division 320 — PROVISIONS APPLICABLE TO PRIVILEGE TAX
- 150-320-0012 Location of Amusement Devices
- 150-320-0030 Waiver of Penalty
- 150-320-0040 State Lodging Tax
- 150-320-0041 Liability for Unpaid State Lodging Taxes
- 150-320-0050 State Lodging Tax Exemptions
- 150-320-0060 Lodging Tax Information Sharing with Local Governments
- 150-320-0365 Administration of Local Lodging Taxes
- 150-320-0400 Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415
- 150-320-0410 Vehicle Use Tax – Proof of Payment of Tax
- 150-320-0420 Resale Certificate – Documentation Required
- 150-320-0430 Vehicle Use Tax Alternative Filing Format
- 150-320-0510 Statewide Transit Tax Employer Penalty
- 150-320-0520 Statewide Transit Tax: Reporting and Payment Due Dates
Division 321 — TIMBER TAXES
- 150-321-0010 Establishing Legal Taxpayer for FPHT
- 150-321-0020 Timber Subject to the Forest Products Harvest Tax: Measurement Standards
- 150-321-0030 Estimated Tax Payments for FPHT
- 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 of Forestland for Large Landowners
- 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 Filing of Timber Harvest Returns
- 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 of Small Tract Forestlands
- 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 for Sale of Small Tract Forestland
- 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 for Special Assessment of Forestland for Large Landowners
- 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 Written Authorization for Cigarette Stamp Purchases
- 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
- 150-323-0305 Inhalant Delivery Systems
- 150-323-0307 Oral Nicotine Products
- 150-323-0310 Definition of Moist Snuff
- 150-323-0315 Little Cigars
- 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 (OTP) 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
- 150-323-0500 Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
- 150-323-0510 Tobacco Products and Inhalant Delivery System Retail Licensure: Premises Requiring License
- 150-323-0520 Tobacco Products and Inhalant Delivery System Retail Licensure: Civil Penalties, Penalties on the License, Penalties for Unlicensed Retail Activity
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
Division 403 — TELEPHONE EXCISE TAX
Division 418 — TAX COMPLIANCE FOR CHILD-CARING AGENCIES
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
- 150-465-0041 Liability for Unpaid Petroleum Load Fees
- 150-465-0050 Product 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 468 — ENVIRONMENTAL QUALITY
Division 475 — CONTROLLED SUBSTANCES
- 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
- 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
- 150-475-2100 Marijuana Tax: Categorization of Product Types
- 150-475-4010 Psilocybin Tax: Payment Due Dates
- 150-475-4020 Psilocybin Tax: Filing Extension
- 150-475-4030 Psilocybin Tax: Registration of Service Centers
- 150-475-4040 Psilocybin Tax: Liability for Unpaid Psilocybin Tax
- 150-475-4050 Psilocybin Tax: Model Recordkeeping
- 150-475-4060 Psilocybin Tax: Refund of Excess Psilocybin Tax to Clients
- 150-475-4080 Psilocybin Tax: Psilocybin Service Center Receipt Requirements
- 150-475-6010 Kratom Processor Definitions; Annual Registration
- 150-475-6020 Kratom Processor Testing
- 150-475-6030 Civil Penalties for Unregistered Kratom Processors