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OAR 150-305-0440

Per Diem Compensation

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) The Oregon Department of Revenue shall pay any member of a Commission or Council, other than a member who is employed in full-time public service, compensation for each day or portion thereof during which the member is actually engaged in the performance of official Commission or Council duties.

# (2)

(2) The rate of compensation per day pursuant to ORS 292.495(5) is equal to the per diem paid to members of the Legislative Assembly under ORS 171.072.

# (3)

(3) A member of a Commission or Council may decline to accept compensation or reimbursement of expenses related to the member's service on the Commission or Council.

# (4)

(4) In order to receive compensation, a member must submit to the Oregon Department of Revenue a signed written request for compensation within 30 days of the meeting or work performed. The member must specify the date, name, type of meeting(s) or work, and the number of full or partial days the member spent performing official Commission or Council business.

Amendment history

REV 48-2024, adopt filed 10/08/2024, effective 11/01/2024

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In this chapter (40 sections)
  1. 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
  2. 150-305-0230 · Claim for Refund
  3. 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
  4. 150-305-0234 · Written Objections to a Proposed Refund Adjustment
  5. 150-305-0236 · Date of Notice
  6. 150-305-0238 · Audit Period for Refunds Issued without Examination
  7. 150-305-0240 · Proposed Refund Adjustment
  8. 150-305-0260 · Relief for Subsequent Tax Years
  9. 150-305-0270 · Beneficial Ownership
  10. 150-305-0272 · Cancellation of Doubtful Liabilities
  11. 150-305-0274 · Refund of Penalty and Interest
  12. 150-305-0276 · Appeal Time Frame
  13. 150-305-0290 · Concurrent Appeals
  14. 150-305-0300 · “Methods of Collection” Defined
  15. 150-305-0302 · Contracts Requiring Certificate of Compliance with…
  16. 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
  17. 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
  18. 150-305-0308 · Annual Certification Requirement
  19. 150-305-0320 · Mediation
  20. 150-305-0330 · Appeal Procedures
  21. 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
  22. 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
  23. 150-305-0360 · Rules Application
  24. 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
  25. 150-305-0370 · Use of Checkoff Resources
  26. 150-305-0380 · Application and Signature Due Dates
  27. 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
  28. 150-305-0394 · Signatures Must Be on Department’s Form
  29. 150-305-0396 · Signature Gathering Period
  30. 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
  31. 150-305-0420 · Costs of Administration
  32. 150-305-0430 · Method of Distribution from Check-off Contributions and…
  33. 150-305-0440 · Per Diem Compensation
  34. 150-305-0441 · Reimbursement of Travel and Other Expenses
  35. 150-305-0442 · Reimbursement for Hiring a Substitute
  36. 150-305-0450 · Depositing Refunds into 529 Savings Account
  37. 150-305-0460 · Verification of Returns, Statements, or Documents Filed…
  38. 150-305-0470 · Date When Writing or Remittance Deemed Received by…
  39. 150-305-0480 · Returns Not Filed for Three Consecutive Years; 100…
  40. 150-305-0481 · Tax Professional Data Security Breach with Information…
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