Oregon Revised Statutes (Tax Chapters)

2,103 sections.

• 305.015 Policy
• 305.025 Department of Revenue; organization; planning; seal
• 305.035 Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond
• 305.045 Duties of director
• 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 director; appointment; qualifications
• 305.075 Employees; appointment; duties; compensation and expenses
• 305.078 Authority of Department of Revenue to require fingerprints
• 305.079 Charges for maps, documents or publications
• 305.084 Financial institution data match system
• 305.086 Delinquent child support obligor
• 305.088 Disclosure of transmission prohibited
• 305.091 Authorized purposes
• 305.094 Rules
• 305.102 Local budget and property tax law; compliance with constitutional limit; rules
• 305.105 Declaratory rulings by department; rules
• 305.110 Duty to construe tax laws; instruction of officers acting under tax laws
• 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c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]
• 305.120 Enforcement of tax laws
• 305.125 Application of administrative rules
• 305.127 Means of providing notice required by department; rules
• 305.128 Tax return deemed to be filed and advance payment made on last day prescribed by law
• 305.130 Department as party to actions involving property subject to certain tax liens; complaint and summons
• 305.140 Power to release real property from certain tax liens
• 305.145 When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules
• 305.150 Closing agreements
• 305.155 Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens
• 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 of tax warrant for purposes of out-of-state collection
• 305.182 Filing of warrants for unpaid taxes; release, cancellation and satisfaction
• 305.184 Certificate of outstanding warrants; fee; rules
• 305.190 Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena
• 305.192 Disclosure of books and papers relating to appraisal or assessment of industrial property
• 305.193 Disclosure of tax information to designated persons; rules
• 305.195 Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information
• 305.200 Witness fees and mileage
• 305.215 Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record
• 305.217 When deduction for amounts paid as wages or remuneration permitted
• 305.220 Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation
• 305.222 Determination of interest rate
• 305.225 Request of assistance by law enforcement agency; disclosure of tax records
• 305.228 Penalty for second dishonored payment of taxes; waiver
• 305.229 When penalties not imposed; rules
• 305.230 [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1; 2008 c.45 §1; 2009 c.5 §11; 2009 c.909 §11; 2010 c.82 §11; 2011 c.7 §11; 2012 c.31 §11; 2013 c.377 §11; 2014 c.52 §11; 2015 c.442 §11; 2016 c.33 §12; 2017 c.527 §13; 2018 c.101 §13; 2019 c.319 §13; 2021 c.456 §14; renumbered 305.239 in 2021]
• 305.239 Qualifications of persons representing taxpayer; procedure for designating representative; rules
• 305.242 Representation before department or magistrate of designated partnership tax matters; designated tax partner
• 305.245 Representation before tax court magistrate by officer or employee of local government or department
• 305.260 Representation before department or magistrate by former department personnel prohibited
• 305.261 Department to establish program to assist tax practitioners
• 305.262 Department to establish program dedicating resources to assisting representatives of corporations
• 305.263 Order requiring filing report or return; show cause; contempt; appeal
• 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 of excess tax paid; claim procedure
• 305.271 Refund transfer or assignment prohibited; exception
• 305.275 Persons who may appeal due to acts or omissions
• 305.280 Time for filing appeals; denial of appeal
• 305.285 Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
• 305.286 Potential refund credit in property tax appeals; conditions; procedure; interest
• 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 and sufficient cause
• 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 of appeal; interest suspension
• 305.330 Tax liability of reorganized business entity
• 305.375 Disposition of penalties; payment of refunds
• 305.385 Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules
• 305.390 Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant
• 305.392 Process for limiting scope of third-party subpoena
• 305.394 When industrial plant owner may choose not to produce information sought by subpoena
• 305.396 Protection of confidentiality of industrial property information obtained by subpoena
• 305.398 Disclosure and use of industrial property confidential information obtained by third-party subpoena
• 305.400 Payment of costs of subpoena compliance; determination of costs
• 305.403 Appeal of value of state-appraised industrial property in tax court
• 305.404 Oregon Tax Court; definitions; usage
• 305.405 Oregon Tax Court; creation; jurisdiction
• 305.410 Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases
• 305.412 Jurisdiction to determine value
• 305.414 Standing of association or organization
• 305.415 Service of papers and process
• 305.418 When transmitted complaint or petition considered to be filed
• 305.419 Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund
• 305.420 Issuance of subpoenas; administration of oaths; depositions
• 305.422 Waiver of penalty for failure to timely file property return
• 305.425 Proceedings to be without jury and de novo; issues reviewable; rules of procedure
• 305.427 Burden of proof in tax court proceedings
• 305.430 Hearings to be open to public; report of proceedings; exception; confidential information
• 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]
• 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 Court
• 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 taxes to Supreme Court
• 305.450 Publication of tax court decisions
• 305.452 Election and term of judge; vacancy; recommendation of appointees to fill vacancy
• 305.455 Qualifications of judge; inapplicability of disqualification-for-prejudice provision
• 305.460 Salary, expenses, disability and retirement of judge and magistrates
• 305.470 Presiding judge; functions
• 305.475 Offices of tax court; location of hearings
• 305.480 State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel
• 305.489 Considerations in adopting rules
• 305.490 Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts
• 305.492 Fees and expenses of witnesses
• 305.493 Fees for transcripts or copies of records
• 305.494 When shareholder may represent corporation in tax court proceedings
• 305.498 Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate
• 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
• 305.505 Magistrate division records; statistical reports
• 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]
• 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]
• 305.525 Notice to taxpayer of right to appeal
• 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]
• 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
• 305.560 Appeals procedure generally; procedure when taxpayer is not appellant; intervention
• 305.565 Stay of collection of taxes, interest and penalties pending appeal; exception; bond
• 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; manner and time for filing; classification notice requirements; bond proceed use notice requirements
• 305.585 Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing
• 305.586 Legislative findings; policy on remedies for misspent bond proceeds
• 305.587 Tax court findings; orders; refunds; bond measure construction; other relief
• 305.589 Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs
• 305.591 Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied
• 305.605 Application of tax laws within federal areas in state
• 305.610 Reciprocal recognition of tax liability; actions in other states for Oregon taxes
• 305.612 Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules
• 305.615 Apportionment of moneys received from United States in lieu of property taxes
• 305.620 Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals
• 305.625 State and political subdivisions are employers for purpose of withholding city or county income tax
• 305.630 Compliance with city or county income tax ordinance required
• 305.635 Rate of withholding to be designated by city or county; forms
• 305.640 Discrimination among employers prohibited
• 305.645 Department of Revenue to provide services to political subdivisions
• 305.653 Multistate Tax Compact
• 305.660 Director of department to represent state; alternate
• 305.665 Appointment of consultants from political subdivisions imposing taxes having multistate impact
• 305.675 Application of compact provisions relating to interstate audits
• 305.676 Mediation and arbitration laws not applicable to Multistate Tax Commission processes
• 305.685 Multistate Tax Commission Revolving Account
• 305.686 Collection and maintenance of self-reported taxpayer demographic data
• 305.687 Use and presentation of demographic data by department
• 305.688 Implementation of data collection schedule; rules
• 305.690 Definitions for ORS 305.690 to 305.753
• 305.695 Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses
• 305.700 Officers; meetings; quorum; director as nonvoting member
• 305.715 Determination of eligibility; certification of entities to be listed on schedule of tax return
• 305.720 Qualification for entity for contributions by checkoff; period of eligibility; reapplication
• 305.725 Application of entity
• 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]
• 305.730 Financial report of entity
• 305.740 Commission examination for continuing eligibility; disqualification order
• 305.745 Inclusion of eligible entities on schedule of tax return
• 305.747 Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules
• 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]
• 305.753 State Treasurer may solicit donations to eligible entities; department rules
• 305.754 Designation of contribution to political party on income tax return
• 305.756 Oregon Political Party Fund
• 305.757 Payments to treasurers of political parties
• 305.758 Payment to political party considered contribution for purposes of campaign finance regulation
• 305.759 Contribution to political party on income tax return not to be claimed as tax credit
• 305.760 Paying over funds to State Treasurer and writing checks for refunds
• 305.762 Election for direct deposit of personal income tax refund
• 305.765 Refund of taxes adjudged invalid
• 305.770 Report of taxpayers paying invalid tax; issuance and payment of warrants
• 305.775 Interest on amount of refund in certain cases
• 305.780 Taxes due prior to year in which suit brought
• 305.785 Appropriation
• 305.790 Manner of payment of certain costs and expenses
• 305.792 Surplus refund donations to education
• 305.794 Transfer to State School Fund
• 305.796 Election to contribute refund to account in Oregon 529 Savings Network; rules
• 305.800 Taxpayer Advocate
• 305.801 Authority of Taxpayer Advocate to issue order to department
• 305.802 Report to Legislative Assembly
• 305.803 Rulemaking by department
• 305.804 Duty of tax professional to notify department of breach of security
• 305.806 Posting of information about debtors with delinquent tax debt on department website
• 305.810 Verification of return, statement or document filed under tax laws
• 305.815 False return, statement or document prohibited
• 305.820 Date when writing, remittance or electronic filing deemed received by tax officials
• 305.823 Local government tax on telephone services prohibited
• 305.830 Collection of fines, penalties and forfeitures; disbursement; cost of collection
• 305.840 Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form
• 305.842 Application of Internal Revenue Code to certain property tax laws
• 305.845 Remedies exclusive
• 305.850 Use of collection agency
• 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 of taxpayer in meeting or communication with department
• 305.880 Waiver of interest or penalty when department misleads taxpayer
• 305.885 Right of clear explanation
• 305.890 Right to enter into agreement to satisfy liability in installment payments
• 305.895 Action against property before issuance of warrant prohibited; prerequisites for warrant
• 305.900 Short title
• 305.990 Criminal penalties
• 305.992 Civil penalty for failure to file return for three consecutive years
• 305.994 Civil penalties imposed on financial institution
• 306.005 Property tax law definitions applicable in charter counties
• 306.040 [Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
• 306.113 Legislative findings
• 306.115 General supervision over property tax system; correction of assessment or tax rolls
• 306.117 Property tax services emergencies
• 306.120 Uniform methods of assessment and collection; continuing study of equalization
• 306.125 Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account
• 306.126 Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules
• 306.132 Oregon Land Information System Fund
• 306.135 Base map system; Oregon Land Information System Advisory Committee
• 306.150 Inservice training for assessors and tax collectors
• 306.152 Training session for property value appeals board pools
• 306.220 Compliance of public officers with laws and orders affecting property taxes
• 306.245 Standard forms for tax statement and personal property tax return
• 306.255 Information for taxpayers concerning property taxes, appraisals and appeals
• 306.265 Electronic filing of exemption and special assessment applications; rules
• 306.353 Property tax expenditures to be funded
• 306.356 Property Tax Expenditure Funding Account
• 306.359 Procedures for determining property tax expenditure funding payments
• 306.545 [1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44; part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975 c.381 §3; repealed by 1977 c.870 §59]
• 306.805 Service of orders of department
• 306.815 Tax on transfer of real property prohibited; exceptions
• 306.990 [Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]
• 307.010 Definitions of “land” and “real property” for state property tax laws; timber and mineral interests
• 307.020 Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons
• 307.021 Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
• 307.022 Qualification for exemption of property of certain limited liability companies
• 307.030 Property subject to assessment generally
• 307.032 Maximum assessed value and assessed value of partially exempt property and specially assessed property
• 307.035 Publishing summary of certain exempt real property
• 307.040 Property of the United States; certain electricity transmission system property leased to United States
• 307.050 Property of the United States held under contract of sale
• 307.060 Property of the United States held under lease or other interest less than fee; deduction for restricted use
• 307.070 Settled or claimed government land; improvements
• 307.080 Mining claims
• 307.090 Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property
• 307.092 Property of housing authority; exception
• 307.095 State property rented for parking subject to ad valorem taxation; computation
• 307.100 Public property held by taxable owner under contract of purchase
• 307.107 Property used for natural gas pipeline extension project
• 307.110 Public property leased or rented by taxable owner; exceptions
• 307.112 Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
• 307.115 Property of nonprofit corporations held for public parks or recreation purposes
• 307.118 Wastewater and sewage treatment facilities
• 307.120 Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts
• 307.123 Property of strategic investment program eligible projects; rules
• 307.125 Property of forest protection agencies
• 307.130 Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions
• 307.134 Definition of fraternal organization
• 307.136 Property of fraternal organizations
• 307.140 Property of religious organizations; affordable housing
• 307.145 Certain child care facilities, schools and student housing
• 307.150 Property used for burial, cremation or alternative disposition
• 307.155 When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien
• 307.158 Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes
• 307.160 Property of public libraries
• 307.162 Claiming exemption; late claims; notification of change to nonexempt use
• 307.166 Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
• 307.168 State land under lease
• 307.171 Sports facility owned by large city
• 307.180 Property of Indians
• 307.181 Land acquired or owned by Indian tribe
• 307.182 Federal land used by recreation facility operators under permit
• 307.183 Summer homes on federal land occupied under permit
• 307.184 Summer homes on federal land occupied under lease
• 307.190 Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures
• 307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
• 307.197 Equipment used for certain emergencies in navigable waters
• 307.200 Public ways
• 307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
• 307.210 Property of nonprofit mutual or cooperative water associations; disqualification; application
• 307.214 City and county project funding programs for developers of affordable and middle housing
• 307.216 Application process; review by city or county and Housing and Community Services Department; term of agency loans made to fund project funding awards; amount of awards
• 307.218 County assessor to determine estimated incremental increase in property taxes of eligible housing project property; fire districts made whole; notice to sponsoring jurisdictions
• 307.221 Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules
• 307.221 Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules
• 307.223 City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee
• 307.223 City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee
• 307.225 Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers
• 307.225 Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers
• 307.227 Tax exemption for property to which project grant relates
• 307.229 Repayment of agency loans
• 307.231 Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts
• 307.231 Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts
• 307.233 Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection
• 307.233 Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection
• 307.235 Project funding program reports
• 307.237 Housing Project Revolving Loan Fund
• 307.241 Policy
• 307.242 Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption
• 307.242 Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption
• 307.243 Property to which exemption applies
• 307.244 Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration
• 307.244 Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration
• 307.245 Denial of exemption for failure to reflect exemption by rent reduction
• 307.248 Suspense account; fiscal year allocation; proration of payments
• 307.250 Property of veterans or surviving spouses
• 307.260 Claiming exemption; surviving spouse’s election to continue exemption
• 307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund
• 307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund
• 307.270 Property to which exemption of ORS 307.250 applies
• 307.280 Effect of exemption under ORS 307.250 on prior tax levied
• 307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
• 307.286 Homestead exemption
• 307.289 Claiming homestead exemption; alternative procedures following death of person qualifying for exemption
• 307.289 Claiming homestead exemption; alternative procedures following death of person qualifying for exemption
• 307.295 Property of surviving spouses of certain public safety officers killed in line of duty; application
• 307.295 Property of surviving spouses of certain public safety officers killed in line of duty; application
• 307.315 Nursery stock
• 307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
• 307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
• 307.325 Agricultural products in possession of farmer
• 307.330 Commercial facilities under construction
• 307.340 Filing proof for cancellation of assessment; abatement
• 307.370 Property of nonprofit homes for elderly persons; limitation on lessee
• 307.375 Type of corporation to which exemption under ORS 307.370 applicable
• 307.380 Claiming exemption under ORS 307.370
• 307.385 Credit to resident’s account with share of tax exemption; denial of exemption if credit not given
• 307.385 Credit to resident’s account with share of tax exemption; denial of exemption if credit not given
• 307.390 Mobile field incinerators
• 307.391 Field burning smoke management equipment
• 307.394 Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings
• 307.394 Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings
• 307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
• 307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
• 307.398 Irrigation equipment
• 307.400 Inventory
• 307.402 Beverage containers
• 307.405 Pollution control facilities; qualifications; expiration; revocation; limitations
• 307.420 Filing claim and environmental certificate for exemption; annual statements of ownership
• 307.430 Correction of assessment and tax rolls; termination of exemption
• 307.450 Certain beach lands
• 307.453 Findings for food processing machinery and equipment exemption
• 307.455 Definitions for ORS 307.453 to 307.459; application; exemption; limitations
• 307.457 Certification of eligibility of machinery and equipment; fees
• 307.458 Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term
• 307.458 Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term
• 307.459 Rules
• 307.460 [1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007]
• 307.471 Student housing exempt from school district taxes; application procedure; disqualification
• 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
• 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
• 307.480 Definitions for ORS 307.480 to 307.510
• 307.485 Exemption
• 307.490 Payments in lieu of taxes; allocation of moneys received
• 307.495 Claiming exemption; verification of compliance with regulatory laws
• 307.500 Review of claim by Department of Revenue
• 307.505 Inspection of farm labor camps; failure to comply with health code
• 307.510 Appeal to tax court by taxpayer
• 307.512 Filing deadline for certain housing-related exemption and special assessment programs
• 307.513 Eligibility for exemption; duration and extensions; disqualification; additional taxes
• 307.517 Criteria for exemption
• 307.518 Alternative criteria for exemption
• 307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions
• 307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions
• 307.520 Limited equity cooperative property
• 307.521 Application for exemption; policies for considering applications
• 307.523 Application deadlines; certification of exemption
• 307.525 Action against landlord for failure to reduce rent
• 307.527 Ordinance or resolution approving or disapproving application; application fee
• 307.529 Notice of proposed termination of exemption; grounds; terminating exemption
• 307.530 Termination if property held for future development or other purpose; additional taxes
• 307.531 Termination of exemption without notice; grounds; additional taxes
• 307.533 Review; correction of tax rolls; payment of tax after exemption terminates
• 307.535 Extension of deadline for completion; exception to imposition of additional taxes
• 307.537 [1989 c.803 §12; 1991 c.459 §69; 1991 c.930 §11; 1997 c.752 §16; 2001 c.114 §15; repealed by 2015 c.310 §6]
• 307.541 Nonprofit corporation low income housing; criteria for exemption
• 307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions
• 307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions
• 307.545 Application for exemption
• 307.547 Determination of eligibility; notice to county assessor
• 307.548 Termination of exemption; additional taxes
• 307.555 Property burdened by affordable housing covenant used for owner-occupied housing
• 307.558 Termination of exemption for noncompliance; additional taxes
• 307.561 Home start lands; rules
• 307.580 Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation
• 307.580 Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation
• 307.590 Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval
• 307.590 Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval
• 307.592 Application process
• 307.594 Approval or rejection of application; appeals; notice to assessor; continuation under new ownership
• 307.594 Approval or rejection of application; appeals; notice to assessor; continuation under new ownership
• 307.596 Assessment upon expiration or termination of exemption; additional taxes
• 307.600 Legislative findings
• 307.605 [1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
• 307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications
• 307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications
• 307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties
• 307.610 [1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
• 307.612 Duration of exemption; inclusions and exclusions
• 307.615 City or county to provide application forms; contents of application form; filing deadline; revision of application
• 307.615 City or county to provide application forms; contents of application form; filing deadline; revision of application
• 307.618 City or county findings required for approval
• 307.620 [1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
• 307.621 Approval or denial of applications; application fees
• 307.624 Termination of exemption for failure to complete construction or comply with law; notice
• 307.627 Termination of exemption; additional taxes
• 307.630 [1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005]
• 307.631 Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption
• 307.631 Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption
• 307.634 Extension of deadline for completion of construction, addition or conversion
• 307.637 Deadlines for actions required for exemption
• 307.650 [1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005]
• 307.651 Definitions for ORS 307.651 to 307.687
• 307.654 Legislative findings
• 307.657 Local government action to provide exemption
• 307.661 Median sales price
• 307.664 Exemption; limitations
• 307.667 Application for exemption
• 307.670 [1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005]
• 307.671 Approval criteria
• 307.674 Application approval and denial procedures; notice of approval to owner; filing with assessor; fee
• 307.674 Application approval and denial procedures; notice of approval to owner; filing with assessor; fee
• 307.675 [1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005]
• 307.677 Extension of construction period; effect of destruction of property
• 307.680 [1975 c.428 §10; 1991 c.459 §77; 1995 c.596 §10; 1997 c.541 §141; renumbered 307.631 in 2005]
• 307.681 Termination of exemption for noncompliance; procedures
• 307.684 Immediate termination of exemption; additional taxes
• 307.687 Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes
• 307.687 Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes
• 307.690 [1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005]
• 307.691 [1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005]
• 307.804 Rural health care facilities; claim procedures; duration of exemption
• 307.806 Exemption limited to taxes of district adopting ORS 307.804; procedures
• 307.808 Findings and declarations
• 307.811 Essential community provider long term care facilities
• 307.815 Exemption limited to taxes of district adopting ORS 307.811
• 307.818 Beach access sites; claim procedures
• 307.821 Disqualification; additional taxes
• 307.827 Environmentally sensitive logging equipment
• 307.831 Skyline and swing yarders
• 307.835 Cargo containers
• 307.844 Zone designation; local taxing district election to not participate in zone; notification of local taxing districts
• 307.844 Zone designation; local taxing district election to not participate in zone; notification of local taxing districts
• 307.854 Acquisition, disposition and development of real property within zone
• 307.857 Application for exemption; partial exemption computations; review; certification; fees
• 307.858 Project certification requirements
• 307.861 Monitoring of certified projects; decertification
• 307.864 Partial property tax exemption
• 307.866 Decertification of project; disqualification from exemption; additional taxes
• 307.867 Termination of zone; effect of termination
• 307.872 Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority
• 307.872 Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority
• 307.875 Heavy equipment provider registration; records and statements; rules
• 307.878 Collection of tax; quarterly returns; remittance of tax
• 307.880 Refunds
• 307.883 Taxes held in trust; warrant for delinquent taxes; enforcement procedures
• 307.885 Applicability of other provisions of tax law
• 307.888 Distribution of moneys received; certain information not confidential
• 307.890 Exemption from disclosure; statutory conflict resolution
• 307.990 Penalties
• 308.005 “Assessor” includes deputy
• 308.007 Definitions
• 308.010 Registered appraiser requirements; revocation; continuing education; rules
• 308.015 Alternate qualifications for registered appraisers
• 308.020 [1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9]
• 308.025 [1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]
• 308.030 Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules
• 308.050 Assessor’s annual report on property appraisal program
• 308.055 Special assessor appointed if assessor fails to act
• 308.057 Continuing education of county assessors required; effect of failure to comply; appointment of special assessor
• 308.059 Qualifications of managerial employees of assessor
• 308.062 Action by department when appraisals not being conducted as provided by law; reimbursement of department costs
• 308.065 Administering of oaths by assessors and deputies
• 308.105 Personal property
• 308.115 Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed
• 308.120 Partnership property; liability of either partner for whole tax
• 308.125 Undivided interest; assessment; ownership of less than one forty-eighth interest
• 308.130 Undivided estate of decedent; liability for whole tax; right of contribution
• 308.135 Trustee or personal representative separately assessed; valuation of property held as representative
• 308.142 “Property” and “property tax account” defined
• 308.146 Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement
• 308.151 Certain cities authorized to define “area” as city by ordinance or resolution; supermajority required; software costs withheld from property taxes
• 308.153 New property and new improvements to property
• 308.156 Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules
• 308.159 Lot line adjustments
• 308.162 Property tax account modifications
• 308.166 Ordering provisions when property is subject to multiple special determinations of value
• 308.205 Real market value defined; rules
• 308.207 Computation of real market value for taxing or bonding limitations
• 308.210 Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property
• 308.212 Requirement for property owner to file address
• 308.215 Contents of assessment roll; rules
• 308.217 Form of assessment and tax rolls; obtaining descriptions of property
• 308.219 Assessment and tax rolls; preparation; contents; availability to public; rules
• 308.220 [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]
• 308.221 [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1981 c.804 §37; 1991 c.459 §93; 1997 c.541 §262; renumbered 310.147 in 1997]
• 308.225 Boundary changes; procedure
• 308.231 Only registered appraisers to appraise real property
• 308.232 Property to be valued at 100 percent real market value and assessed at assessed value
• 308.233 Use of sales data for physical appraisal
• 308.234 Record of last appraisal; Department of Revenue to approve methods of appraisal
• 308.235 Valuation of real property
• 308.236 Land values to reflect presence of roads; roads not assessed; exception for certain timber roads
• 308.240 Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property
• 308.242 Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations
• 308.245 Maps; taxpayers’ index
• 308.250 Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing
• 308.255 [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]
• 308.256 Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
• 308.260 Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation
• 308.270 Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued
• 308.275 Use of reproduction cost or prices and costs in determining assessed values
• 308.280 [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969 c.561 §3; 1971 c.472 §1; 1975 c.764 §2; 1975 c.780 §6; 1977 c.884 §6; 1979 c.241 §47; 1979 c.692 §11c; 1981 c.804 §45; 1983 s.s
• 308.285 Requiring taxpayer to furnish list of taxable property
• 308.290 Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules
• 308.295 Penalties for failure to file real property or combined return on time; notice; waiver of penalty
• 308.296 Penalty for failure to file return reporting only personal property; notice; waiver of penalty
• 308.297 Personal property returns to note penalty for delinquency
• 308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation
• 308.302 Disposition of penalties
• 308.310 When list of persons issued electrical permits supplied
• 308.316 Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify
• 308.320 Oath of assessor upon completion of assessment roll
• 308.335 Department testing work of county assessors; supplementing assessment list; special assessor
• 308.340 [1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241 §49; 1979 c.553 §9b; 1981 c.804 §54; repealed by 1991 c.459 §183]
• 308.345 [Formerly 308.239; subsection (4) enacted as 1967 c.633 §4; 1967 s.s
• 308.350 [1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58; 1991 c.459 §115; 1999 c.314 §16; renumbered 308A.095 in 1999]
• 308.355 [1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541 §175; 1999 c.21 §17; 1999 c.314 §17; renumbered 308A.098 in 1999]
• 308.370 [1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1; 1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176; 1999 c.21 §18; repealed by 1999 c.314 §94]
• 308.372 [1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]
• 308.373 [1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43; 1999 c.1078 §78; renumbered 308A.730 in 1999]
• 308.375 [1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120; 1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]
• 308.377 [1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]
• 308.378 [1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered 308A.259 in 1999]
• 308.382 [1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181; repealed by 1999 c.314 §94]
• 308.384 [1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182; repealed by 1999 c.314 §94]
• 308.390 [1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2; 1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered 308A.116 in 1999]
• 308.395 [1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]
• 308.396 [1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1; 1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128; 1997 c.216 §1; repealed by 1999 c.314 §94]
• 308.397 [1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22; renumbered 308A.113 in 1999]
• 308.399 [1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32; 1991 c.459 §129; repealed by 1999 c.314 §94]
• 308.404 [1977 c.339 §2; 1979 c.350
• 308.408 “Industrial plant” defined
• 308.411 Appraisal and real market valuation of industrial plants; rules
• 308.412 Effect of election to exclude income approach to value under prior law
• 308.413 Confidential information furnished under ORS 308.411; exception; rules
• 308.425 Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules
• 308.429 Relief not allowed in case of arson by property owner
• 308.434 Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property
• 308.453 Policy
• 308.456 Application of ORS 308.450 to 308.481; standards for processing certificate applications
• 308.457 Determining boundaries of distressed areas; rules; limitation
• 308.459 Valuation of rehabilitated property not to be increased; effect of filing date of certificate
• 308.462 Qualifications for limited assessment
• 308.466 Processing applications for limited assessment; issuance of certificate; judicial review of application denial
• 308.468 Fee for limited assessment applications; time of payment; disposition
• 308.471 Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination
• 308.474 Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)
• 308.477 Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability
• 308.479 Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed
• 308.481 Extending deadline for completion of rehabilitation project; grounds
• 308.490 Determining value of homes for elderly persons
• 308.510 Real and personal property classified for ORS 308.505 to 308.674
• 308.515 Department to make annual assessment of designated utilities and companies
• 308.516 Certain exceptions to ORS 308.515
• 308.517 To whom property assessed; certain property not to be assessed
• 308.518 Legislative intention with respect to ownership or operation of data centers
• 308.519 Local assessment of data center property
• 308.520 [Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]
• 308.521 Property of cooperative providing steam or hot water heat by combustion of biomass exempt
• 308.524 Companies to file statements
• 308.525 Contents of statement
• 308.530 Company not relieved from making other reports
• 308.535 Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information
• 308.540 Department to prepare assessment roll; date as of which value assessed; when roll final
• 308.545 Mode of valuing property
• 308.550 Valuing property of company operating both within and without state
• 308.555 Unit valuation of property
• 308.558 Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers
• 308.560 Assessment roll; description of property; effect of mistake
• 308.565 Apportionment of assessment among counties
• 308.570 Determining value per mile of main and branch lines of companies using rail lines
• 308.575 Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
• 308.580 Department to review and correct tentative assessment roll; interested persons may appear
• 308.582 Notice of tentative assessment
• 308.584 Request for conference to modify tentative assessment; appeal
• 308.585 Delivery of tentative assessment roll to director
• 308.590 Review and correction of tentative assessment roll; apportionment to county
• 308.595 Notice when valuation increased or omitted property placed on tentative assessment roll; exception
• 308.600 Director’s examination of rolls
• 308.605 Entry of corrections and changes; record of meetings
• 308.610 Oath of director upon completion of review
• 308.615 Keeping roll as public record
• 308.621 When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes
• 308.624 Correction of certified roll
• 308.628 Omitted property subject to assessment
• 308.632 Notice of intention to add omitted property to assessment roll
• 308.635 [Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s
• 308.636 Correction of assessment roll to reflect omitted property; appeal
• 308.640 Assessment and taxation of personal property of small private railcar companies; apportionment to counties
• 308.645 Reports by companies of mileage to county assessors
• 308.650 Companies to maintain principal office and agent within state
• 308.655 Rules and regulations
• 308.665 Railroad car exemption
• 308.670 [1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215; repealed by 2001 c.114 §18]
• 308.671 Elective exemption of certain communication-related property
• 308.674 Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity
• 308.674 Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity
• 308.685 [1975 c.655 §4; 1977 c.679 §4; 1979 c.350 §8; 1985 c.524 §2; 1991 c.459 §161; 1993 c.18 §71; repealed by 1997 c.541 §215a]
• 308.704 Option of owner to choose special assessment
• 308.707 Valuation of multiunit rental property subject to special assessment
• 308.709 Application procedure; due dates; late filing; fee; assessor determination; appeals
• 308.712 Methods to determine specially assessed value; election by owner; procedure; rules; fee
• 308.714 Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements
• 308.714 Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements
• 308.723 Application of property tax expenditure funding
• 308.724 Rules
• 308.725 [1957 c.628 §7; 1963 c.238 §2; 1965 c.492 §1; 1967 c.226 §1; 1969 c.595 §12; repealed by 1997 c.154 §25]
• 308.805 Mutual and cooperative electric distribution systems subject to tax on gross earnings
• 308.807 Amount of tax
• 308.810 Association to file statement; payment of tax
• 308.815 Examination of return by department; distribution of tax
• 308.820 Tax as a lien; delinquency date; action to collect
• 308.865 Notice and payment of taxes before movement of mobile modular unit
• 308.866 Definition of “mobile modular unit”; statement of value; receipt
• 308.875 Manufactured structures classified as real or personal property; effect of classification on other transactions
• 308.875 Manufactured structures classified as real or personal property; effect of classification on other transactions
• 308.880 Travel or special use trailer eligible for ad valorem taxation upon application of owner
• 308.885 Determination of real market value of manufactured structure without physical appraisal
• 308.990 Penalties
• 309.022 Training; expenses; rules
• 309.024 Record of proceedings; clerk; legal advisor; appraiser assistance
• 309.025 Notice of hearings on appeals of property value; proof of notice; persons interested may appear
• 309.026 Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment
• 309.028 [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]
• 309.032 [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s
• 309.035 [1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s
• 309.036 [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s
• 309.038 [Formerly 309.030; 1981 c.804 §8; 1983 s.s
• 309.040 [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
• 309.045 [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s
• 309.050 [Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s
• 309.060 [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.070 Oath
• 309.072 Record of board business
• 309.080 [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.090 [Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.100 Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing
• 309.103 [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.104 Electronic filing; rules
• 309.105 [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s
• 309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals
• 309.115 Term of order correcting real market value; permissible adjustments; exceptions
• 309.120 Entry in roll of corrections, additions or changes
• 309.150 Appeals of personal property value upon summary or accelerated collection of taxes
• 309.200 Assessor to collect sales data and prepare ratio study; filing study with department and board
• 309.203 Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy
• 309.330 Transmission of summary of assessment roll by assessor
• 309.340 Recording and tabulating assessment roll summaries
• 309.360 Examining summaries; obtaining other information
• 309.370 Combined assessment roll summaries
• 309.400 Ordering or making change of valuation or addition of property
• 309.990 Penalties
• 310.010 Determination of amount of money for county and other purposes
• 310.020 Levy of tax to defray county expenses
• 310.030 Levy of taxes required or permitted by law
• 310.040 Reducing levy where necessity for budget item eliminated
• 310.050 [Amended by 1959 c.181 §1; part renumbered 310.065; 1967 c.293 §3; 1979 c.689 §15; 1991 c.459 §217; 1997 c.541 §243; repealed by 2005 c.94 §61]
• 310.055 Operating taxes
• 310.060 Notice certifying taxes; contents; extension of time to give notice or correct erroneous certification
• 310.061 Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones
• 310.065 Procedure where notice not given
• 310.070 Procedure when taxes exceed limitations or are incorrectly categorized
• 310.081 [Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s
• 310.090 Computation of rate for each item of tax; category rates; total rates
• 310.100 Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property
• 310.105 Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits
• 310.110 Apportionment of taxes where taxing district lies in two or more counties; estimates
• 310.125 [1961 c.719 §§1,2; 1975 c.189 §1; 1991 c.459 §224; 1997 c.541 §256; repealed by 2005 c.94 §61]
• 310.140 Legislative findings; definitions
• 310.143 Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity
• 310.145 Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
• 310.147 Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll
• 310.150 Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits
• 310.153 Total amount to be raised for each taxing district and item; basis for assessor’s certificate
• 310.155 Public school system limit; definitions
• 310.156 Certain community college library limits
• 310.160 Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits
• 310.165 Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption
• 310.170 Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
• 310.190 Effect of election challenge on tax; resolution of challenge
• 310.193 Taxing district duty to notify assessor of challenge
• 310.200 Purpose
• 310.204 “Hospital facility” defined
• 310.206 1997-1998 tax certification notice
• 310.208 1997-1998 urban renewal certification
• 310.210 Measure 5 imposed tax estimate
• 310.212 Measure 47 comparison taxes
• 310.214 Measure 47 comparison tax adjustments for certain nonschool taxing districts
• 310.216 Pre-reduction Measure 50 taxes
• 310.218 Preliminary reduction percentages
• 310.220 Assessor certification to Department of Revenue; contents
• 310.222 Computation of 1997 Measure 50 reduction and supplemental statutory reduction; certification to assessor
• 310.228 Determination of state replacement obligation
• 310.230 Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
• 310.232 Subtraction of urban renewal increment from assessed value
• 310.234 Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
• 310.236 Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories
• 310.236 Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories
• 310.237 Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
• 310.237 Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
• 310.238 Rate conversion; Measure 5 assessed value rate
• 310.240 Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies
• 310.242 1997-1998 compression of consolidated rates
• 310.244 Adjustment of city’s post-compression tax rate under certain circumstances
• 310.246 Adjustment of permanent rate limit to correct mistakes by June 30, 1998
• 310.330 [Amended by 1953 c.311 §7; 1967 c.105 §9; 1977 c.301 §14; 1979 c.316 §15; 1981 c.173 §46; 1981 c.391 §5a; 1983 c.350 §137; repealed by 1997 c.541 §268]
• 310.340 [Amended by 1953 c.311 §7; 1967 c.105 §10; 1979 c.316 §18; 1981 c.391 §6; repealed by 1981 c.173 §56]
• 310.360 [Amended by 1953 c.584 §2; 1965 c.100 §125; 1971 c.646 §2; 1975 c.770 §2; repealed by 1981 c.391 §13]
• 310.390 [Amended by 1953 c.311 §7; 1981 c.391 §7; 1987 c.732 §1; 1991 c.459 §226; 1995 c.79 §140; 1995 c.534 §7; repealed by 1997 c.541 §268]
• 310.395 [1967 c.293 §2; 1971 c.646 §4; 1973 c.105 §1; 1977 c.730 §3; 1979 c.241 §28; 1981 c.391 §8; 1981 c.790 §1; 1983 c.514 §18; 1983 c.740 §89; 1983 s.s
• 310.402 [1973 c.339 §2; 1977 c.884 §15; 1981 c.173 §47; 1981 c.391 §9; 1987 c.16 §6; 1995 c.712 §103; repealed by 1997 c.541 §268]
• 310.585 Distribution of certain property tax relief moneys to counties
• 310.595 Determination of apportionment to counties
• 310.608 [1969 c.612 §§1,2; 1973 c.670 §1; 1977 c.819 §1; 1979 c.692 §5; 1981 c.374 §1; renumbered 307.400]
• 310.622 Manufactured structures eligible as homesteads under tax laws of state
• 310.623 Floating home eligible as homestead
• 310.630 [1971 c.747 §2; 1973 c.752 §1; 1975 c.616 §1; 1977 c.90 §3; 1977 c.841 §1; 1979 c.693 §1; 1979 c.780 §11; 1981 c.624 §1; 1982 s.s.1 c.18 §1; 1983 c.162 §62; 1983 c.634 §2; 1985 c.214 §1; 1985 c.802 §37; 1987 c.293 §66; 1989 c.625 §76; 1989 c.797 §1; 1991 c.457 §23; 1995 c.556 §33; 1997 c.170 §1; 1997 c.839 §45; 1999 c.90 §34; 2001 c.114 §25; 2001 c.660 §29; 2001 c.900 §53; 2003 c.77 §7; 2005 c.832 §19; 2007 c.614 §7; 2008 c.45 §8; 2009 c.5 §18; 2009 c.909 §18; 2010 c.82 §18; 2011 c.7 §18; 2012 c.31 §18; 2013 c.377 §18; 2014 c.52 §20; repealed by 2015 c.348 §1]
• 310.635 [1975 c.672 §18; 1977 c.841 §2; 1981 c.624 §5; 1991 c.823 §7; 1997 c.170 §2; 2001 c.249 §77; 2001 c.290 §1; 2003 c.46 §26; repealed by 2015 c.348 §1]
• 310.640 [1971 c.747 §3; 1973 c.752 §2; 1975 c.734 §1; 1977 c.841 §3; 1979 c.241 §14; 1979 c.780 §4; 1981 c.624 §2; 1985 c.784 §4; 1991 c.786 §3; 1993 c.726 §9; repealed by 1997 c.170 §31]
• 310.641 [1979 c.241 §16; 1981 c.624 §3; 1981 c.789 §2; 1982 s.s.3 c.4 §1; repealed by 1985 c.784 §10]
• 310.645 [1971 c.747 §4; 1973 c.752 §5; 1977 c.841 §6; 1979 c.780 §8; 1985 c.299 §1; repealed by 1997 c.170 §31]
• 310.657 [1971 c.747 §6; 1973 c.752 §3; 1977 c.761 §1; 1977 c.841 §18; 1979 c.241 §18; 1981 c.624 §7; 1981 c.789 §1; 1985 c.299 §2; 1985 c.761 §30; 1985 c.784 §6; 1997 c.170 §4; 2001 c.290 §2; 2015 c.348 §4; repealed by 2015 c.348 §2]
• 310.677 [1971 c.747 §10; 1973 c.752 §6; 1979 c.241 §14b; 1981 c.624 §8; 1985 c.784 §7; repealed by 1997 c.170 §31]
• 310.692 [1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13; 1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170 §7; 2001 c.716 §26; 2001 c.753 §20; 2015 c.348 §5; renumbered 307.248 in 2015]
• 310.706 [1973 c.752 §9; 1977 c.841 §9; 1977 c.870 §62; 1981 c.624 §9; 1995 c.650 §113; 1997 c.170 §§9,10; repealed by 2015 c.348 §1]
• 310.710 [1965 c.615 §11; 1967 c.293 §12; part renumbered 310.600; 1971 c.544 §3; repealed by 1973 c.752 §12]
• 310.820 [1979 c.241 §2; 1981 c.790 §2; 1982 s.s.1 c.33 §7; 1982 s.s.3 c.4 §2; repealed by 1985 c.784 §10]
• 311.005 “Tax collector” defined
• 311.010 “County court” defined
• 311.015 Recovery for false return or fraudulent act of tax collector
• 311.020 Collection procedure when offices of assessor and tax collector combined
• 311.055 Tax collector
• 311.060 Bond
• 311.065 Deputies and clerical assistance
• 311.070 Tax collecting functions of sheriff transferred to designated tax collector
• 311.075 Tax collecting obligations transferred to tax collector; pending proceedings unaffected
• 311.105 Certificate of taxes levied or imposed; preparation; contents; delivery
• 311.110 Warrant of clerk authorizing collection of taxes
• 311.115 Delivery of assessment roll to tax collector; tax roll
• 311.120 Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying
• 311.135 Restoration of current assessment roll after destruction or damage
• 311.140 Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens
• 311.145 Supplying materials and clerical help to restore rolls
• 311.150 Additions, changes and corrections to rolls by voucher; preservation of vouchers
• 311.160 [1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]
• 311.165 Collection of taxes upon severance and removal of improvements from the land
• 311.205 Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative
• 311.206 Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment
• 311.207 [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]
• 311.208 Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
• 311.209 [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]
• 311.210 [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
• 311.211 [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]
• 311.213 [1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997]
• 311.216 Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector
• 311.219 Notice of intention to assess omitted property
• 311.223 Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
• 311.226 Tax deemed assessed and imposed in year for which property was omitted
• 311.229 Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment
• 311.232 Mandamus to require placing omitted property on roll
• 311.234 Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals
• 311.235 Bona fide purchaser; when taxes become lien
• 311.250 Tax statements; rules
• 311.252 Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted
• 311.253 Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules
• 311.255 Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes
• 311.260 Payment of taxes in United States money
• 311.265 Payment of taxes with warrants
• 311.270 Discounting county orders prohibited
• 311.275 Grantor and grantee or buyer and seller proportionally liable
• 311.280 Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel
• 311.285 Rights of occupant or tenant paying tax
• 311.345 Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys
• 311.350 Money for distinct and specified object
• 311.356 Receipt and notation by tax collector of property tax payments; crediting payments
• 311.361 Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts
• 311.370 Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds
• 311.370 Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds
• 311.375 Forwarding state taxes by county treasurers
• 311.385 Deposit of property tax moneys in unsegregated tax collections account; time requirements
• 311.388 Additional taxes or penalties; deposit; distribution
• 311.390 Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies
• 311.390 Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies
• 311.391 Notice to taxing districts of amount of property taxes
• 311.392 County’s option to advance to municipalities taxes levied prior to collection
• 311.395 Periodic statements of tax collections; crediting to funds; distribution to taxing units
• 311.405 Tax as lien; priority; effect of removal, sale or transfer of personal property
• 311.410 Effect of property transfer or lease termination on lien and on taxability of property
• 311.411 Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection
• 311.411 Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection
• 311.412 Effect of acquisition of property by eminent domain on taxes for prior fiscal years
• 311.413 Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition
• 311.414 Date of acquisition for purposes of ORS 311.412 and 311.413
• 311.415 Payment of taxes before entry of judgment or order in certain causes
• 311.420 Dissipation, removal or destruction of value of realty subsequent to assessment or tax day
• 311.425 Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber
• 311.425 Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber
• 311.430 Remedy of ORS 311.420 and 311.425 cumulative
• 311.455 Tax on personal property as debt; action for collection of taxes; writs of attachment
• 311.465 Summary collection of tax on property about to be removed, sold, dissipated or destroyed
• 311.467 Review of assessor’s action under expedited collection provisions
• 311.470 Distraining property about to be removed from state or dissipated
• 311.473 Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice
• 311.473 Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice
• 311.475 Collecting and remitting taxes on property removed from one county to another
• 311.480 Property tax due upon bankruptcy; presenting claim
• 311.484 Property tax bankruptcy account
• 311.489 Bankruptcy collections efforts report
• 311.505 Due dates; interest on late payments; discounts on early payments
• 311.506 Review of rate of interest by Legislative Assembly
• 311.507 Discount allowed for certain late payments
• 311.508 Disposition of interest on late payments; certification of estimated interest
• 311.510 Date of delinquency
• 311.512 Collection of taxes on manufactured structures
• 311.513 Collection of additional taxes due upon resolution of appeal
• 311.514 Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday
• 311.514 Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday
• 311.515 Partial payments
• 311.520 When cities exempt from penalty and interest
• 311.525 Property acquired by state remains subject to tax lien; cancellation of interest and penalties
• 311.525 Property acquired by state remains subject to tax lien; cancellation of interest and penalties
• 311.531 Tax collector to file annual statement compiled from tax rolls
• 311.545 Notice of delinquent taxes on real property
• 311.547 Notice of delinquent taxes on personal property
• 311.549 Delinquent taxes on machinery and equipment collectible as taxes on real or personal property
• 311.549 Delinquent taxes on machinery and equipment collectible as taxes on real or personal property
• 311.550 Return address on envelope containing notice
• 311.555 Property owners to furnish addresses
• 311.560 Noting address on tax roll
• 311.565 Effect of tax collector’s failure to keep address or give notice
• 311.605 “Person” defined for ORS 311.605 to 311.642
• 311.610 Warrants to enforce payments of taxes on personal property
• 311.615 Notice of warrants
• 311.620 Service of warrant
• 311.625 Recordation of warrant in lien record; lien on real and personal property
• 311.630 Procedure of ORS 311.605 to 311.642 mandatory
• 311.633 Fee for service of warrant under ORS 311.605 to 311.642
• 311.635 Execution; release of lien
• 311.636 Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees
• 311.636 Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees
• 311.637 Expiration and extension of electronic notice of warrant
• 311.638 Public access to electronic notices
• 311.639 Seller of business personal property to provide purchaser with property tax disclosure notice
• 311.639 Seller of business personal property to provide purchaser with property tax disclosure notice
• 311.640 [Amended by 1955 c.720 §4; 1973 c.305 §9; 1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1; renumbered 311.644 in 2015]
• 311.641 Bona fide purchaser of business personal property; release of lien
• 311.642 Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser
• 311.642 Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser
• 311.644 Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice
• 311.644 Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice
• 311.645 Charging personal property taxes against real property
• 311.650 Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee
• 311.650 Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee
• 311.651 Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment
• 311.651 Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment
• 311.655 Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment
• 311.655 Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment
• 311.656 Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due
• 311.656 Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due
• 311.657 Transcript of apportionment to counties; notice of levy
• 311.658 Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules
• 311.658 Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules
• 311.660 State levy collection limited to levies for payment of bonded indebtedness and interest
• 311.662 Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure
• 311.662 Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure
• 311.667 Sunset of homestead deferral program
• 311.668 Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes
• 311.668 Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes
• 311.670 Eligibility of property
• 311.672 Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals
• 311.672 Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals
• 311.673 State liens against tax-deferred property
• 311.674 Listing of tax-deferred property; interest accrual
• 311.675 Recording liens; recording constitutes notice of state lien
• 311.676 State to pay counties amount equivalent to deferred taxes
• 311.678 Annual notice to taxpayer claiming deferral in current tax year
• 311.679 Estimate of deferred taxes; lien; foreclosure; voluntary payment
• 311.681 Request for retroactive deferral
• 311.683 Continued deferral after Department of Transportation condemnation; application; requirements; rules
• 311.683 Continued deferral after Department of Transportation condemnation; application; requirements; rules
• 311.684 Circumstances requiring payment of deferred tax and interest
• 311.686 Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure
• 311.686 Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure
• 311.687 Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral
• 311.687 Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral
• 311.688 Claim by surviving spouse or disabled heir to continue tax deferral
• 311.689 Certification of continuing eligibility
• 311.690 Voluntary payment of deferred tax and interest
• 311.691 Taxes unpaid before deferral as lien; effect on foreclosure; exceptions
• 311.693 Application to delay foreclosure; appeals
• 311.694 Reimbursement of state for taxes uncollected after foreclosure
• 311.695 Joint and several liability of transferees for deferral amounts
• 311.696 Limitations on effect of ORS 311.666 to 311.701
• 311.700 Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions
• 311.700 Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions
• 311.701 Senior Property Tax Deferral Revolving Account; sources; uses
• 311.704 [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19; repealed by 2024 c.52 §12]
• 311.706 [1977 c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001 c.753 §30; 2015 c.348 §13; repealed by 2024 c.52 §12]
• 311.708 [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14; repealed by 2024 c.52 §12]
• 311.711 [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17; repealed by 2024 c.52 §12]
• 311.745 Election to defer taxes in disaster area; eligibility
• 311.750 Qualifications
• 311.755 Time for payment; interest on deferred taxes; delinquency
• 311.759 Voluntary payment; satisfaction of deferred property tax lien
• 311.761 Recordation of tax deferred properties; recording constitutes notice of lien
• 311.771 Liens; priority; foreclosure proceeding
• 311.775 Notice of deferral to assessor by department; rate of interest on deferred taxes
• 311.780 Payment of tax deferred amounts to county by state; availability of moneys
• 311.785 Authority to compromise taxes, abate interest or lawful charges
• 311.790 Cancellation of uncollectible property tax
• 311.795 Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less; exclusions
• 311.795 Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less; exclusions
• 311.796 [1991 c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2; 2007 c.70 §82; repealed by 2017 c.315 §17]
• 311.800 Compromise of taxes on lands conveyed to United States
• 311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands
• 311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands
• 311.806 Refund of taxes on real and personal property; credit against total tax liability account of person owed refund
• 311.806 Refund of taxes on real and personal property; credit against total tax liability account of person owed refund
• 311.807 Refund reserve account; deposits; payment of refunds; rules
• 311.808 When refund on real property, manufactured structure or floating home prohibited
• 311.812 No interest on refunds under ORS 311.806; exceptions; rate
• 311.813 Refunds ordered by certain courts
• 311.814 Appeal of large amounts of value; reserve account for refunds
• 311.815 Abandonment of purpose for which special tax levied; refund or cancellation of tax
• 311.820 [1955 c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
• 311.821 Refunds authorized in event of certain boundary changes of taxing districts; reimbursements
• 311.825 [1957 c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
• 311.850 Findings
• 311.855 Definitions for ORS 311.850 to 311.870
• 311.860 Agreement for prepayment; contents; filing; certificate of payment
• 311.865 Exemption; amount; termination
• 311.870 Characterization of prepaid taxes
• 312.005 “District attorney” described
• 312.010 When real property subject to tax foreclosure; listing other charges with taxes
• 312.020 Supervision by Department of Revenue; enforcement
• 312.030 Annual foreclosure list; suppression of certain public employee names; interest on taxes in list
• 312.040 Notice of proceeding; personal service; locating property owners; contents
• 312.050 Instituting foreclosure proceedings
• 312.060 Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error
• 312.070 Answer and defense to application by person interested
• 312.080 Summary hearing
• 312.090 Judgment; lien; interest
• 312.100 Order for sale of properties to county; certified copy of judgment as certificate of sale
• 312.110 Removal of property from foreclosure proceedings
• 312.120 Period during which property held by county; redemption; assessment during redemption period; redemption of part of property
• 312.122 Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry
• 312.125 Notice of expiration of period of redemption; locating property owners; contents; mailing
• 312.130 Release of claims of county by redemption; entries by tax collector; certificate of redemption
• 312.140 Notice of foreclosure list to lienholder
• 312.150 Effect of failure to give notice to lienholder when requested
• 312.160 Lienholder paying taxes or redeeming gets additional lien for amount paid
• 312.170 Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien
• 312.180 Possession during redemption period; forfeiture for waste
• 312.190 General notice of expiration of redemption period
• 312.200 Deed to county
• 312.210 Appeal
• 312.214 Public policy relating to title obtained by county by tax foreclosure
• 312.216 Conclusive presumptions of notice resulting from tax foreclosure
• 312.218 Constructive possession by county; notice; remedy of ejectment
• 312.220 Judgment as evidence and estoppel
• 312.230 Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription
• 312.240 Vacation of judgment; determining value of improvements by purchaser and rendering judgment therefor
• 312.250 Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240
• 312.260 Lands acquired by county by tax foreclosure where title fraudulently concealed from owner
• 312.270 Title of county purchasing property; title of purchaser on resale
• 312.290 Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town
• 312.300 Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290
• 312.310 Accepting deed where timber fire reduces value of property; sale of timber or property acquired
• 312.360 Tax sales to counties or other public corporations validated; effect of omissions or defects
• 312.370 Certain tax sales validated
• 312.380 Effect of failure to issue certificate of sale prior to 1939
• 312.390 Request by lienholder for notice of proposed sale for delinquent city assessments or liens
• 312.400 Giving notice to lienholder
• 312.410 Effect of failure to give notice when requested
• 312.420 Application of ORS 312.390 to 312.410 to other than treasurer of city
• 312.510 Notices to be made public on State Treasury’s website
• 312.515 Additional notices
• 312.520 Retention, sale or transfer by county of foreclosed property; primary residences; public auction of unsold property; forgiveness of outstanding taxes upon retention or transfer to nonprofit; deposit of sales proceeds
• 312.520 Retention, sale or transfer by county of foreclosed property; primary residences; public auction of unsold property; forgiveness of outstanding taxes upon retention or transfer to nonprofit; deposit of sales proceeds
• 312.530 Determination of surplus; value of foreclosed property; allowable costs to county
• 312.540 Claim of surplus; claims by heirs of former owner; claims based on valid lien or debt; former owner’s debts not extinguished
• 312.540 Claim of surplus; claims by heirs of former owner; claims based on valid lien or debt; former owner’s debts not extinguished
• 312.550 Notice of surplus; surplus, description of property, names of claimants and claim process to be published on state and county websites
• 312.550 Notice of surplus; surplus, description of property, names of claimants and claim process to be published on state and county websites
• 312.560 Surplus as unclaimed property; county to deliver surplus to State Treasurer; rules; no action for damages
• 312.560 Surplus as unclaimed property; county to deliver surplus to State Treasurer; rules; no action for damages
• 312.990 Penalties
• 314.011 Definitions; conformance with federal income tax law
• 314.015 Soccer referees considered independent contractors
• 314.021 Application of chapter
• 314.023 Application to partners in domestic partnership and to surviving partners
• 314.029 Application of Deficit Reduction Act of 1984 (P.L
• 314.031 Application of Deficit Reduction Act of 1984 (P.L
• 314.033 Application of federal Tax Reform Act of 1986 (P.L
• 314.035 Application of Omnibus Budget Reconciliation Act of 1987 (P.L
• 314.037 Application of P.L
• 314.039 Application of P.L
• 314.039 Application of P.L
• 314.041 Application of Revenue Reconciliation Act of 1993 (P.L
• 314.041 Application of Revenue Reconciliation Act of 1993 (P.L
• 314.043 Application of ICC Termination Act of 1995 (P.L
• 314.043 Application of ICC Termination Act of 1995 (P.L
• 314.045 Application of Taxpayer Relief Act of 1997 (P.L
• 314.045 Application of Taxpayer Relief Act of 1997 (P.L
• 314.047 Application of Tax Relief Extension Act of 1999 (P.L
• 314.047 Application of Tax Relief Extension Act of 1999 (P.L
• 314.049 Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L
• 314.049 Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L
• 314.051 Application of Veterans Benefit Act of 2002 (P.L
• 314.051 Application of Veterans Benefit Act of 2002 (P.L
• 314.053 Application of Deficit Reduction Act of 2005 (P.L
• 314.053 Application of Deficit Reduction Act of 2005 (P.L
• 314.055 Application of Energy Independence and Security Act of 2007 (P.L
• 314.055 Application of Energy Independence and Security Act of 2007 (P.L
• 314.057 Application of Economic Stimulus Act of 2008 (P.L
• 314.057 Application of Economic Stimulus Act of 2008 (P.L
• 314.059 Application of American Recovery and Reinvestment Act of 2009 (P.L
• 314.061 Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L
• 314.061 Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L
• 314.063 Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L
• 314.063 Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L
• 314.075 Evading requirements of law prohibited
• 314.078 Determination of tax credit amounts
• 314.080 Venue on failure to comply with law
• 314.085 Taxable year; rules
• 314.091 Abeyance of tax during periods of active duty military service
• 314.115 Adjustment to correct effect of certain errors; use limited
• 314.125 When adjustment may be made
• 314.135 Computation; method of adjustment; credit or setoff limited; recovery after payment limited
• 314.140 Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
• 314.140 Adjustment of returns of related taxpayers after reallocation of income or deduction on federal return
• 314.255 Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility
• 314.255 Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility
• 314.256 Lobbying expenditures; proxy tax; rules
• 314.260 Taxation of real estate mortgage investment conduits
• 314.276 Method of accounting
• 314.280 Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
• 314.280 Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers
• 314.287 Costs allocable to inventory
• 314.295 Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
• 314.295 Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests
• 314.297 Election for alternative determination of farm income; computation of income; rules
• 314.300 Passive activity loss; determination; treatment; rules
• 314.302 Interest on deferred tax liabilities with respect to installment obligations; rules
• 314.306 Income from discharge of indebtedness; bankruptcy; insolvency
• 314.307 Definitions; reportable transactions
• 314.308 Reportable transactions; rules
• 314.310 Liability of transferee of taxpayer for taxes imposed on taxpayer
• 314.330 Lien if grantor or other person determined to be owner of trust
• 314.355 Returns when tax year changed
• 314.360 Information returns; penalties
• 314.362 Filing return on magnetic media or other machine-readable form; rules
• 314.364 Authority of department to require filing of returns by electronic means; rules
• 314.365 [1957 c.632 §8 (enacted in lieu of 316.550 and 317.365); 1961 c.533 §51; repealed by 1985 c.266 §6]
• 314.370 Department requiring return or supplementary return
• 314.380 Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed
• 314.380 Furnishing copy of federal or other state return or report; action required when return filed or changed or tax assessed
• 314.385 Form of returns; time for filing; alternative filing formats; rules
• 314.395 Time for payment of tax; interest on delayed return
• 314.397 Manner of payment
• 314.400 Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty
• 314.400 Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty
• 314.401 De minimis tax payment not required
• 314.402 Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
• 314.403 Listed transaction understatement; penalty
• 314.404 Penalty for failure to report reportable transaction
• 314.405 [1957 c.632 §13 (enacted in lieu of 316.605 and 317.405); 1959 c.212 §1; subsection (8) derived from 1959 c.212 §3; 1961 c.504 §1; 1965 c.554 §1; 1969 c.166 §3; 1969 c.493 §87; 1971 c.333 §1; 1971 c.354 §4; 1973 c.402 §29; 1975 c.593 §15; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.405)]
• 314.406 Penalty for promotion of abusive tax shelter
• 314.407 Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant
• 314.407 Assessment of taxes owing but not submitted with return; time of assessment; recording of warrant
• 314.410 Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items
• 314.410 Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items
• 314.412 Issuing of notice of deficiency attributable to involuntary conversion; time limit
• 314.415 Refunds; interest; credits
• 314.417 Unpaid tax or withholding lien at time of assessment
• 314.419 Foreclosure of lien
• 314.420 [1957 c.632 §16 (enacted in lieu of 316.620, 317.370 and 317.420); 1969 c.166 §5; repealed by 1971 c.354 §7]
• 314.421 When lien valid
• 314.423 Status of lien
• 314.425 Examining books, records or persons
• 314.430 Warrant for collection of taxes
• 314.435 [1957 c.632 §19 (enacted in lieu of 316.635 and 317.435); 1959 c.147 §1; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
• 314.440 Tax as debt; termination of taxable period and immediate assessment of tax
• 314.445 [1957 c.632 §21 (enacted in lieu of 316.650 and 317.455); 1959 c.234 §2; repealed by 1973 c.402 §30]
• 314.450 [Subsections (1) and (2) enacted as 1957 c.632 §22 (enacted in lieu of 316.655 and 317.460); subsection (3) enacted as 1957 c.545 §2; 1959 c.650 §1; 1969 c.520 §40; 1971 c.418 §11; repealed by 1973 c.402 §30]
• 314.455 [1957 c.632 §23 (enacted in lieu of 316.660 and 317.465); 1971 c.507 §3; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.455)]
• 314.460 [1957 c.632 §24 (enacted in lieu of 316.665 and 317.470); 1961 c.533 §52; 1967 c.78 §2; 1975 c.381 §4; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.460)]
• 314.465 [1957 c.632 §25 (enacted in lieu of 316.670 and 317.475); 1961 c.533 §53; repealed by 1977 c.870 §22 (314.466 enacted in lieu of 314.465)]
• 314.466 Audits, deficiencies, assessments, refunds and appeals governed by ORS chapter 305
• 314.469 Treatment of moneys collected under ORS 314.406
• 314.505 Estimate of tax liability by corporations; rules
• 314.515 Installment schedule for payment of estimated tax
• 314.518 Estimated tax payments by electronic funds transfer; phase-in; rules
• 314.520 State agency authority over certain electronic funds transfer payments
• 314.525 Underpayment of estimated tax; interest; nonapplicability of penalties
• 314.605 Short title; construction
• 314.606 Status of ORS 314.605 to 314.675 when in conflict with Multistate Tax Compact
• 314.610 Definitions for ORS 314.605 to 314.675
• 314.615 When allocation and apportionment of net income from business activity required
• 314.620 When taxpayer is considered taxable in another state
• 314.625 Certain nonapportionable income to be allocated
• 314.630 Allocation to this state of net rents and royalties
• 314.635 Allocation to this state of capital gains and losses
• 314.640 Allocation to this state of interest and dividends
• 314.642 Allocation to this state of lottery prizes
• 314.645 Allocation to this state of patent and copyright royalties
• 314.647 Policy
• 314.650 Apportionment of income
• 314.655 Determination of property factor
• 314.660 Determination of payroll factor
• 314.665 Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions
• 314.665 Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions
• 314.667 Additional methods to determine extent of business activity in this state; rules
• 314.671 Qualifying investment contract; duration; remedies
• 314.673 Rules; report to Legislative Assembly
• 314.675 Apportionment of net loss; net loss deduction; limitations
• 314.695 Application of ORS 314.280 and 314.605 to 314.675
• 314.698 Treatment of global intangible low-taxed income
• 314.712 Partnerships not subject to income tax; exceptions
• 314.714 Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules
• 314.714 Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules
• 314.716 Basis of partner’s interest; gain or loss on sale; election to adjust basis
• 314.718 Treatment of contributions to partnership
• 314.720 Treatment of distributions from partnership
• 314.722 Publicly traded partnerships taxed as corporations
• 314.724 Information return; penalty; rules
• 314.725 Privilege tax applicable to partnerships
• 314.726 Application of ORS 314.724
• 314.727 Disclosure of partnership items to partner
• 314.733 Requirement to report adjustments from partnership-level audit or administrative adjustment request
• 314.733 Requirement to report adjustments from partnership-level audit or administrative adjustment request
• 314.735 Time limit for notice of deficiency
• 314.737 Time limit for claim for refund or credit
• 314.739 Obligation or right of partner to report changes in taxable income or tax liability
• 314.752 [1991 c.877 §36; 1993 c.730 §5; 1997 c.170 §34; 1997 c.534 §2; 1999 c.21 §36; 2001 c.674 §11; 2001 c.868 §9; 2001 c.932 §10; 2001 c.957 §18; 2005 c.80 §1; 2005 c.94 §80; 2007 c.625 §13; 2007 c.739 §7; 2007 c.883 §3; 2009 c.33 §§14,15,16; 2010 c.76 §26; 2011 c.83 §11; 2011 c.474 §32; 2011 c.730 §19; 2011 c.732 §9; 2013 c.750 §25; 2015 c.701 §35; 2017 c.610 §21; 2017 c.638 §1; 2018 c.108 §7; 2019 c.579 §15; renumbered 314.772 in 2019]
• 314.761 “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318
• 314.761 “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318
• 314.762 Taxation of S corporation; application of Internal Revenue Code; carryforward and carryback
• 314.763 Taxation of shareholder’s income; computation; character of income, gain, loss or deduction
• 314.764 Treatment of distributions by S corporation
• 314.765 Employee fringe benefits; foreign income
• 314.766 Tax on built-in gain
• 314.767 Tax on excess net passive income
• 314.768 S corporation or shareholder elections; rules
• 314.769 Application of sections 1377 and 1379 of Internal Revenue Code
• 314.770 Disclosure of S corporation items to shareholder
• 314.771 Recapture of LIFO benefits
• 314.772 Business tax credits; allowance to shareholders
• 314.778 Composite returns of pass-through entities; election; effect of election on nonresident owners
• 314.778 Composite returns of pass-through entities; election; effect of election on nonresident owners
• 314.781 Withholding; required returns and statements; pass-through entity liability
• 314.784 Circumstances when pass-through entity withholding is not required; rules
• 314.805 Department to administer and enforce laws; enforcement districts; branch offices
• 314.810 Administering oaths and taking acknowledgments
• 314.815 Rules and regulations
• 314.820 [1957 c.632 §31 (enacted in lieu of 316.725 and 317.520); 1969 c.97 §2; repealed by 1973 c.402 §30]
• 314.835 Divulging particulars of returns and reports prohibited
• 314.840 Disclosure of information; persons to whom information may be furnished
• 314.843 Reporting of information to consumer reporting agency; rules
• 314.845 Certificate of department as evidence
• 314.850 Statistics
• 314.855 Rewards for information
• 314.865 Use of certain information for private benefit prohibited
• 314.870 Time for performing certain acts postponed by reason of service in a combat zone
• 314.991 Penalties
• 315.004 Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections
• 315.037 Tax expenditures applicable for limited time
• 315.044 Statement of purpose
• 315.047 List of tax credits with revenue impact in excess of projection
• 315.051 Report by Legislative Revenue Officer
• 315.052 Limitation on transfer or sale of credit
• 315.053 Restriction on types of transferees
• 315.054 Federal tax credits allowable only as specified
• 315.056 Conditions for transfer of tax credit
• 315.058 Agency to provide tax credit approval information to Department of Revenue
• 315.061 Suspension, revocation or forfeiture
• 315.063 Waiver of substantiation by Department of Revenue; rules
• 315.068 Claim of right income repayment adjustments
• 315.104 Reforestation; rules
• 315.106 Reforestation credit preliminary certificate; application; limitation calculation; rules; fee
• 315.108 Annual reforestation credit cost limitation
• 315.111 Legislative declarations regarding riparian land conservation
• 315.117 Legislative findings and declarations regarding on-farm processing
• 315.123 Minimum production and processing volume requirements; record- keeping requirements
• 315.124 Small forestland owner using standard practice harvest restrictions; rules
• 315.126 Certification of eligibility from State Forestry Department; notice of operation; irrevocable deed restriction; department to maintain records
• 315.128 Calculation of credit amount
• 315.130 Revocation upon timber harvest or removal of harvest restriction; liability for tax; penalties
• 315.132 Credit allowed for current certifications following repeal or expiration
• 315.133 Overtime compensation paid to agricultural workers
• 315.134 [1993 c.730 §10 (enacted in lieu of 316.084, 317.133 and 318.080); 1995 c.54 §3; repealed by 2011 c.83 §13]
• 315.135 Calculation of credit amount
• 315.136 Notice of acknowledgment in support of credit; application
• 315.137 Calendar year limitation on credits allowed all taxpayers
• 315.138 Screening devices, by-pass devices or fishways; rules
• 315.144 Transfer of biomass credit; rules
• 315.148 [1993 c.730 §14 (enacted in lieu of 316.098, 317.150 and 318.102); 1995 c.54 §4; repealed by 1999 c.21 §38]
• 315.156 Crop donation; forms
• 315.164 Agriculture workforce housing projects; rules
• 315.167 Agriculture workforce housing credit application; procedure; rules
• 315.169 Agriculture workforce housing contributor credit; transfer of agriculture workforce housing owner or operator credit; continued eligibility; rules
• 315.171 Tax credit limit for biennium
• 315.184 Annual limitation on total amount of tax credits; proportionate reduction
• 315.204 Dependent care assistance; rules
• 315.208 Dependent care facilities
• 315.213 Contributions to Office of Child Care
• 315.234 [1993 c.730 §26 (enacted in lieu of 316.133 and 317.134); 1995 c.54 §6; 1995 c.746 §49; repealed by 2005 c.94 §81]
• 315.237 Employee and dependent scholarship program payments
• 315.254 [1993 c.730 §28 (enacted in lieu of 316.151, 317.141 and 318.085); repealed by 2009 c.33 §19]
• 315.259 [1995 c.648 §2; 1997 c.325 §38; 1999 c.59 §78; 1999 c.741 §1; 2012 c.37 §83; repealed by 2013 c.176 §7]
• 315.264 Working family household and dependent care expenses; rules
• 315.266 Earned income; use of individual taxpayer identification number in alternative; rules
• 315.271 Individual development accounts
• 315.272 Certain individual development account withdrawals
• 315.276 Quarterly payments based on annual advance amount
• 315.278 Reconciliation of quarterly payment amounts
• 315.279 Commencement of quarterly payments
• 315.281 Definitions for credit allowed for sale of publicly supported housing
• 315.283 Sale of publicly supported housing; rules
• 315.286 Reservation of credit; application to Housing and Community Services Department
• 315.291 Calendar year limitation on credits allowed all taxpayers
• 315.304 Pollution control facilities
• 315.324 [1993 c.730 §32 (enacted in lieu of 316.103 and 317.106); 1995 c.746 §7; repealed by 2011 c.83 §13]
• 315.326 Renewable energy development contributions; auction of tax credits; certification; rules
• 315.329 Funding in lieu of tax credit certification
• 315.331 Energy conservation projects
• 315.336 Transportation projects
• 315.341 Renewable energy resource equipment manufacturing facilities
• 315.354 Energy conservation facilities
• 315.356 Other grants as offset to cost of energy conservation facility; changes in eligibility for participation in other programs
• 315.357 Time limit applicable to energy conservation tax credit
• 315.469 Biodiesel used in home heating
• 315.506 New business facility in reservation enterprise zone or reservation partnership zone
• 315.507 Electronic commerce in designated enterprise zone
• 315.508 Recordkeeping requirements; disallowance of credit
• 315.514 Film production development contributions; auction of tax credits; rules
• 315.516 Funding in lieu of tax credit certification
• 315.517 Water transit vessels
• 315.518 Research conducted by semiconductor company
• 315.519 Refundability of tax credit
• 315.522 Certification; application to Oregon Business Development Department; fees; rules
• 315.523 Employee training
• 315.526 Short title
• 315.533 Qualified equity investments
• 315.536 Transferability of credit
• 315.593 Short line railroad rehabilitation projects; rules
• 315.595 Preliminary certification; application; allocation priority; rules
• 315.597 Final certification; rules
• 315.599 Fees; appropriation for expenses
• 315.603 Tax credit limit for biennium
• 315.604 [1993 c.730 §40 (enacted in lieu of 316.155 and 317.149); 2009 c.595 §204; repealed by 2011 c.83 §15]
• 315.610 Long term care insurance
• 315.613 Credit available to persons providing rural medical care and affiliated with certain rural hospitals
• 315.616 Additional providers who may qualify for credit
• 315.619 Credit for medical staff at type C hospital
• 315.622 Rural emergency medical services providers; annual report to Legislative Assembly
• 315.624 Medical care to residents of Oregon Veterans’ Home
• 315.628 Health care services under TRICARE contract
• 315.631 Certification of health care providers; reports
• 315.640 University venture development fund contributions
• 315.643 Opportunity Grant contributions; auction of tax credits; certification; rules
• 315.646 Funding in lieu of tax credit certification
• 315.650 Higher education savings account or ABLE account contributions
• 315.653 Forfeiture of prior tax relief; disallowed withdrawal or distribution
• 315.675 Trust for Cultural Development Account contributions
• 316.012 Terms have same meaning as in federal laws; federal law references
• 316.013 Determination of federal adjusted gross income
• 316.015 [1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]
• 316.018 Application of Payment-in-Kind Tax Treatment Act of 1983
• 316.024 Application of federal law to determination of taxable income
• 316.025 [1953 c.304 §5; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• 316.026 Charitable contributions or activities not to be used for domicile or resident status determination
• 316.028 Determination of net operating loss, carryback and carryforward
• 316.029 Disallowance of subtraction for amounts included in calculation of net operating loss
• 316.030 [1953 c.304 §6; repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• 316.031 Net operating loss subtraction allowed to taxpayer doing business in agricultural sector
• 316.032 Department to administer law; policy as to federal conflicts and technical corrections
• 316.037 Imposition and rate of tax
• 316.042 Amount of tax where joint return used
• 316.043 Tax rates allowed for certain qualifying income; conditions; election
• 316.044 Estimates by Legislative Revenue Officer; reports; adjustment of rates
• 316.045 Tax rate imposed on certain long-term capital gain from farming; requirements
• 316.047 Transitional provision to prevent doubling income or deductions
• 316.048 Taxable income of resident
• 316.054 Social Security benefits to be subtracted from federal taxable income
• 316.055 [1953 c.304 §8; 1953 c.552 §3; 1957 s.s
• 316.056 Interest or dividends on obligations of state or public bodies subtracted from federal taxable income
• 316.060 [1953 c.304 §9; 1955 c.596 §1; part derived from 1955 c.596 §4; 1957 c.586 §1; 1957 s.s
• 316.065 [1953 c.304 §10; repealed by 1959 c.593 §14 (referred and rejected); repealed by 1963 c.627 §23 (referred and rejected); repealed by 1969 c.493 §99]
• 316.067 [1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680]
• 316.068 [1975 c.672 §§2,2a,10b,13; subsection (7) enacted as 1975 c.650 §2; 1977 c.795 §10; 1977 c.872 §12; 1978 c.9 §1; 1979 c.240 §1; 1979 c.436 §6; 1981 c.679 §1; 1981 c.896 §1; 1983 c.684 §6; renumbered 316.695]
• 316.075 [1953 c.304 §11; 1953 c.522 §4; 1959 c.593 §3 (referred and rejected); 1963 c.627 §5 (referred and rejected); repealed by 1969 c.493 §99]
• 316.078 Tax credit for dependent care expenses necessary for employment
• 316.079 Credit for certain disabilities
• 316.082 Credit for taxes paid another state; rules
• 316.084 [1981 c.720 §16; 1983 c.684 §10; 1991 c.877 §1; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
• 316.085 Personal exemption credit
• 316.087 Credit for the elderly or permanently and totally disabled
• 316.088 [1977 c.811 §2; 1979 c.534 §1; 1981 c.894 §1; 1983 c.684 §13; 1989 c.648 §64; repealed by 1991 c.877 §41]
• 316.089 [1977 c.852 §2; 1979 c.622 §2; 1985 c.521 §3; repealed by 1993 c.730 §15 (315.154 enacted in lieu of 316.089)]
• 316.091 [1977 c.852 §3; 1979 c.622 §3; 1985 c.630 §1; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
• 316.094 [1979 c.578 §7; 1985 c.749 §1; 1987 c.605 §1; 1989 c.887 §1; 1991 c.714 §6; 1991 c.877 §2; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
• 316.095 [1987 c.890 §§2,3; 1989 c.953 §1; 1991 c.781 §1; 1995 c.54 §8; 2003 c.46 §38; repealed by 2011 c.83 §15]
• 316.096 [1987 c.591 §13; 1989 c.381 §§8,11,14; 1991 c.877 §§3,4,5; 1991 c.916 §§14,16,17; 1993 c.18 §§77,78,79; repealed by 1997 c.170 §33]
• 316.097 [See 316.480; 1973 c.831 §8; 1977 c.795 §11; 1977 c.866 §10; 1979 c.691 §6; 1981 c.408 §1; 1983 c.637 §6; 1987 c.596 §2; 1989 c.802 §2; 1991 c.877 §6; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
• 316.098 [1985 c.438 §2; 1991 c.877 §9; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
• 316.099 Credit for early intervention services for child with disability; income limitation; rules of State Board of Education
• 316.102 Credit for political contributions
• 316.103 [1985 c.684 §12; 1989 c.765 §1; 1989 c.958 §10; 1991 c.877 §7; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
• 316.104 [1987 c.911 §8b; 1991 c.877 §8; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
• 316.107 [1969 c.493 §20; 1973 c.402 §19; 1985 c.802 §7; repealed by 1993 c.730 §3 (315.054 enacted in lieu of 316.107)]
• 316.109 Credit for tax by another jurisdiction on sale of residential property; rules
• 316.110 [1953 c.304 §15; 1953 c.552 §6; 1957 c.582 §1; 1961 c.506 §1; 1963 c.253 §1; repealed by 1969 c.493 §99]
• 316.115 [1953 c.304 §16; 1959 c.555 §1; subsection (4) derived from 1959 c.555 §2; repealed by 1969 c.493 §99]
• 316.116 Credit for alternative energy device; rules
• 316.117 Proration between Oregon income and other income for nonresidents, part-year residents and trusts
• 316.118 Pro rata share of S corporation income of nonresident shareholder
• 316.119 Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items
• 316.122 Separate or joint determination of income for spouses in a marriage
• 316.124 Determination of adjusted gross income of nonresident partner
• 316.127 Income of nonresident from Oregon sources
• 316.130 Determination of taxable income of full-year nonresident
• 316.131 Credit allowed to nonresident for taxes paid to state of residence; exception
• 316.132 [1987 c.682 §3; 1991 c.877 §12; 1991 c.929 §1; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
• 316.134 [1987 c.682 §2; 1989 c.625 §10; 1991 c.457 §6; 1991 c.877 §13; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
• 316.139 [1989 c.924 §2; 1991 c.858 §10; 1991 c.877 §14; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
• 316.140 [1979 c.512 §12; 1981 c.894 §10; 1991 c.877 §15; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
• 316.141 [1979 c.512 §15; 1981 c.894 §11; 1989 c.765 §2; 1991 c.457 §7; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
• 316.142 [1979 c.512 §16, 17; 1981 c.894 §12; 1989 c.765 §3; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
• 316.143 [1989 c.893 §2; 1991 c.877 §16; 1995 c.746 §36; 1999 c.459 §1; 2001 c.509 §12; renumbered 315.613 in 2005]
• 316.144 [1989 c.893 §3; 1991 c.877 §17; 1995 c.746 §38; 1997 c.787 §3; 1999 c.459 §6; 1999 c.582 §10; 2003 c.46 §39; renumbered 315.616 in 2005]
• 316.147 Definitions for ORS 316.147 to 316.149
• 316.148 Credit for expenses in lieu of nursing home care; limitation
• 316.149 Evidence of eligibility for credit
• 316.151 [1991 c.859 §4; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
• 316.153 [1991 c.846 §2; 1995 c.556 §3; 1995 c.559 §54; 1997 c.839 §12; 1999 c.90 §11; 1999 c.676 §27; 2001 c.596 §50; 2001 c.660 §38; 2005 c.826 §1; repealed by 2007 c.843 §89 and 2007 c.906 §30]
• 316.154 [1989 c.963 §2; 1991 c.766 §3; 1991 c.877 §10; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
• 316.157 Credit for retirement income
• 316.158 Effect upon ORS 316.157 of determination of invalidity; severability
• 316.159 Subtraction for certain retirement distributions contributed to retirement plan during period of nonresidency; substantiation rules
• 316.164 When surety bond or letter of credit required of employer; enforcement
• 316.167 Withholding of tax required; elective provisions for agricultural employees; liability of supplier of funds to employer for taxes
• 316.168 Employer required to file combined quarterly tax report
• 316.169 Circumstances in which person other than employer required to withhold tax
• 316.171 Application of tax and report to administration of tax laws
• 316.172 Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers
• 316.177 Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis
• 316.182 Withholding statement of exemption certificate; default withholding rate
• 316.185 [1953 c.304 §23; 1955 c.129 §1; subsection (5) derived from 1955 c.129 §2; 1965 c.26 §4; repealed by 1969 c.493 §99]
• 316.187 Amount withheld is in payment of employee’s tax
• 316.189 Withholding of state income taxes from certain periodic payments
• 316.190 [Amended by 1953 c.304 §24; 1955 c.92 §1; subsection (3) derived from 1955 c.92 §2; repealed by 1969 c.493 §99]
• 316.191 Withholding taxes at time and in manner other than required by federal law; rules
• 316.193 Withholding of state income taxes from federal retired pay for members of uniformed services
• 316.194 Withholding from lottery prize payments; rules
• 316.196 Withholding of state income taxes from federal retirement pay for civil service annuitant
• 316.197 Payment to department by employer; interest on delinquent payments
• 316.198 Payment by electronic funds transfer; phase-in; rules
• 316.202 Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules
• 316.207 Liability for tax; warrant for collection; conference; appeal
• 316.209 Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller
• 316.212 Applicability of other provisions of tax law; employer as taxpayer
• 316.214 Withholding requirements for members of professional athletic teams
• 316.218 Annual report of compensation paid to professional athletic team members
• 316.219 Rules
• 316.220 Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition
• 316.221 Disposition of withheld amounts
• 316.223 Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules
• 316.256 [1959 c.581 §2 (enacted in lieu of 316.255); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• 316.265 [1953 c.304 §31; 1953 c.552 §7; repealed by 1959 c.581 §3 (316.266 enacted in lieu of 316.265)]
• 316.266 [1959 c.581 §4 (enacted in lieu of 316.265); last sentence derived from 1959 c.581 §11; last sentence of subsection (6) enacted as 1961 c.225 §3; 1969 c.103 §1; repealed by 1969 c.493 §99]
• 316.267 Application of chapter to estates and certain trusts
• 316.272 Computation and payment on estate or trust
• 316.275 [1953 c.304 §33; 1959 c.591 §19; subsection (2) derived from 1959 c.591 §21; repealed by 1969 c.493 §99]
• 316.277 Associations taxable as corporations exempt from chapter
• 316.279 Treatment of business trusts and business trusts income
• 316.280 [1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d) of subsection (6) of 1957 Replacement Part derived from 1955 c.256 §2; repealed by 1959 c.581 §5 (316.281 enacted in lieu of 316.280)]
• 316.281 [1959 c.581 §6 (enacted in lieu of 316.280); subsection (8) derived from 1959 c.581 §11; 1965 c.99 §1; repealed by 1969 c.493 §99]
• 316.286 [1959 c.581 §8 (enacted in lieu of 316.285); subsection (6) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• 316.287 “Fiduciary adjustment” defined; shares proportioned; rules
• 316.291 [1959 c.581 §10 (enacted in lieu of 316.290); subsection (4) derived from 1959 c.581 §11; repealed by 1969 c.493 §99]
• 316.292 Credit for taxes paid another state
• 316.298 Accumulation distribution credit
• 316.302 “Nonresident estate or trust” defined
• 316.305 [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and rejected); repealed by 1969 c.493 §99]
• 316.312 Determination of Oregon share of income
• 316.315 [1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955 Replacement Part derived from 1955 c.285 §2; 1957 c.540 §1; 1959 c.593 §4 (referred and rejected); 1963 c.627 §8 (referred and rejected); 1967 c.127 §1; repealed by 1969 c.493 §99]
• 316.317 Credit to beneficiary for accumulation distribution
• 316.345 [1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and rejected); 1963 c.627 §9 (referred and rejected); 1965 c.337 §1; repealed by 1969 c.493 §99]
• 316.352 [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31 (316.124 enacted in lieu of 316.352)]
• 316.353 [1957 s.s
• 316.362 Persons required to make returns
• 316.363 Returns; instructions
• 316.364 Flesch Reading Ease Score form instructions
• 316.365 [1953 c.304 §50; 1953 c.552 §11; 1957 c.586 §15; 1959 c.593 §6 (referred and rejected); 1961 c.411 §1; 1963 c.627 §13 (referred and rejected); repealed by 1969 c.493 §99]
• 316.366 Schedule for collection of taxpayer self-reported demographic data
• 316.367 Joint return by spouses in a marriage
• 316.368 When joint return liability divided; showing of marital status and hardship; rules
• 316.369 Circumstances where one spouse relieved of joint return liability; rules
• 316.372 Minor to file return; unpaid tax assessable against parent; when parent may file for minor
• 316.377 Individual under disability
• 316.382 Returns by fiduciaries
• 316.387 Election for final tax determination by personal representative; period for assessment of deficiency; discharge of personal representative from personal liability for tax
• 316.392 Notice of qualification of receiver and others
• 316.397 [1969 c.493 §61; 1971 c.332 §1; 1975 c.672 §7; 1978 c.9 §3; 1981 c.801 §5; repealed by 1983 c.684 §24]
• 316.407 [1969 c.493 §63; 1971 c.354 §6; 1975 c.593 §18; 1979 c.470 §1; 1980 c.7 §23; repealed by 1989 c.625 §60]
• 316.408 [1959 c.591 §2; 1963 c.388 §3; 1963 c.627 §14 (referred and rejected); repealed by 1965 c.410 §7]
• 316.412 [1959 c.591 §4; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.414 [1959 c.591 §5; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.420 [1959 c.591 §6; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.426 [1959 c.591 §7; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.430 [1959 c.591 §8; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.432 [1959 c.591 §9; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.434 [1959 c.591 §10; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.436 [1959 c.591 §11; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.438 [1959 c.591 §12; repealed by 1963 c.627 §23 (referred and rejected); repealed by 1965 c.410 §7]
• 316.455 [1953 c.304 §54; 1953 c.552 §12; 1955 c.596 §2; 1957 c.586 §2; 1957 s.s
• 316.457 Department may require copy of federal return
• 316.462 Change of election
• 316.472 Tax treatment of common trust fund; information return required
• 316.502 Distribution of revenue to General Fund; working balance; refundable credit payments
• 316.505 [1953 c.304 §55; 1953 c.552 §13; 1955 c.596 §3; subsection (3) derived from 1955 c.596 §4; 1957 c.586 §3; 1963 c.627 §16 (referred and rejected); repealed by 1969 c.493 §99]
• 316.557 Definition of “estimated tax.” As used in ORS 316.557 to 316.589, “estimated tax” means the amount of income tax imposed under this chapter for the taxable year, as estimated by the individual, minus the sum of any credits as estimated by the individual against tax provided by this chapter
• 316.559 Application of ORS 316.557 to 316.589 to estates and trusts
• 316.563 When declaration of estimated tax required; exception; effect of short tax year; content; amendment; rules
• 316.567 Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules
• 316.569 When declaration required of nonresident
• 316.570 [1953 c.304 §68; 1957 c.586 §16; 1959 c.632 §1; 1961 c.504 §2; 1969 c.166 §6; repealed by 1969 c.493 §99]
• 316.573 When individual not required to file declaration
• 316.577 Date of filing declaration
• 316.579 Amount of estimated tax to be paid with declaration; installment schedule; prepayment of installment
• 316.583 Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules
• 316.587 Effect of underpayment of estimated tax; computation of underpayment; interest; when not imposed
• 316.588 When interest on underpayment not imposed
• 316.589 Application to short tax years and tax years beginning on other than January 1
• 316.605 [1953 c.304 §73; 1955 c.590 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
• 316.610 [1953 c.304 §74; 1953 c.552 §14; 1957 c.17 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
• 316.615 [1953 c.304 §75; 1953 c.552 §15; 1955 c.583 §1; 1957 c.23 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
• 316.620 [1953 c.304 §76; 1955 c.355 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
• 316.640 [1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]
• 316.650 [1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1 (314.445 enacted in lieu of 316.650 and 317.455)]
• 316.655 [1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
• 316.665 [1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
• 316.675 [1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1 (314.470 enacted in lieu of 316.675 and 317.480)]
• 316.681 Interest or dividends to benefit self-employed or individual retirement accounts
• 316.683 State exempt-interest dividends; rules
• 316.685 Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit
• 316.687 Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation
• 316.690 Foreign income taxes
• 316.693 Subtraction for medical expenses of elderly individuals
• 316.695 Additional modifications of taxable income; rules
• 316.697 Fiduciary adjustment
• 316.698 Subtraction for qualifying film production labor rebates
• 316.699 Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward
• 316.707 Computation of depreciation of property under federal law; applicability
• 316.710 [1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710)]
• 316.711 [1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961 c.623 §2; repealed by 1969 c.493 §99]
• 316.714 [1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963 c.627 §17 (referred and rejected); repealed by 1969 c.493 §99]
• 316.716 Differences in basis on federal and state return; application of federal credit
• 316.737 Amount specially taxed under federal law to be included in computation of state taxable income
• 316.738 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property
• 316.739 Deferral of deduction for certain amounts deductible under federal law
• 316.740 [1953 c.304 §95; 1957 c.75 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
• 316.744 Cash payments for energy conservation
• 316.747 Contribution to charitable organization subject to disqualification order
• 316.749 Dividend from domestic international sales corporation
• 316.758 Additional personal exemption credit for persons with severe disabilities; income limitation
• 316.761 [1957 c.586 §9; 1963 c.627 §18 (referred and rejected); 1963 s.s
• 316.765 Additional personal exemption credit for spouse of person with severe disability; conditions
• 316.771 Proof of status for exemption credit
• 316.777 Income derived from sources within federally recognized Indian country exempt from tax
• 316.778 Small city business development exemption; rules
• 316.783 Amounts received for condemnation of Indian tribal lands
• 316.785 Income derived from exercise of Indian fishing rights
• 316.787 Payments to Japanese and Aleuts under Civil Liberties Act of 1988
• 316.795 Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
• 316.797 First-time home buyer savings account; restrictions
• 316.798 Subtraction for contributions; exemption for earnings; limitations
• 316.800 Limits phased out based on income applicable to subtraction or exemption
• 316.801 Addition for certain amounts withdrawn; penalty; exceptions
• 316.803 Obligations of financial institution; provision of certificates to account holders
• 316.807 Taxpayer to maintain records
• 316.808 Rules; financial institutions not subject to obligations related to first-time home buyer savings accounts; informational materials
• 316.812 Certain traveling expenses
• 316.818 Proof of expenses
• 316.821 Federal election to deduct sales taxes; addition for state purposes
• 316.827 [1957 s.s
• 316.832 Travel expenses for loggers
• 316.836 Qualified production activities income
• 316.837 Addition for federal prescription drug plan subsidies excluded for federal tax purposes
• 316.838 Art object donation
• 316.844 Special computation of gain or loss where farm use value used
• 316.845 Exception to ORS 316.844
• 316.846 Scholarship awards used for housing expenses
• 316.847 National service educational award
• 316.848 Individual development accounts
• 316.850 Personal casualty loss
• 316.853 Addition for amount deducted as deemed repatriation
• 316.859 Addition for amount deducted as qualified business income from pass-through entity
• 316.861 Addition of purchase price of purchased winning lottery ticket
• 316.866 Amounts received in civil action arising from wildfire
• 316.871 [1985 c.715 §2; 1987 c.293 §9; 1993 c.18 §82; 1997 c.772 §30; 2009 c.33 §24; repealed by 2011 c.83 §21]
• 316.970 Effect of chapter 493, Oregon Laws 1969
• 316.990 [1953 c.304 §115; repealed by 1957 c.632 §1 (314.991 enacted in lieu of 316.990 and 317.990)]
• 316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal
• 317.013 Adoption of parts of Internal Revenue Code and application of federal laws and regulations
• 317.015 [Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• 317.019 Application of Payment-in-kind Tax Treatment Act of 1983
• 317.020 [Repealed by 1957 c.632 §1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
• 317.025 Omission of previously enacted savings clauses from Oregon Revised Statutes
• 317.030 Effect of chapter
• 317.035 Effect of subsequent repeal of chapter
• 317.038 Computation of Oregon taxable history
• 317.055 [Amended by 1957 c.607 §1; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s
• 317.060 [Amended by 1957 c.607 §2; subsection (2) of 1961 Replacement Part derived from 1957 c.607 §11 and 1957 s.s
• 317.063 Tax rate imposed on certain long-term capital gain from farming; requirements
• 317.067 Tax on homeowners association income
• 317.070 Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
• 317.072 [1967 c.592 §9; 1969 c.340 §3; 1973 c.831 §9; 1977 c.795 §12; 1977 c.866 §11; 1981 c.408 §2; 1983 c.637 §7; renumbered 317.116]
• 317.074 [1955 c.592 §2; 1957 c.607 §4; subsection (5) derived from 1957 c.607 §11 and 1957 s.s
• 317.080 Exempt corporations
• 317.092 Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement
• 317.102 [1979 c.578 §9; 1985 c.749 §2; 1987 c.605 §2; 1989 c.887 §2; 1991 c.714 §7; 1991 c.877 §24; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
• 317.103 [1981 c.894 §§15,16; 1989 c.765 §4; 1991 c.457 §10; repealed by 1993 c.730 §35 (315.356 enacted in lieu of 316.141, 316.142 and 317.103)]
• 317.104 [1979 c.512 §14; 1981 c.894 §13; 1989 c.765 §5; 1991 c.711 §7; repealed by 1993 c.730 §33 (315.354 enacted in lieu of 316.140 and 317.104)]
• 317.106 [1985 c.684 §14; 1989 c.765 §6; 1989 c.958 §11; repealed by 1993 c.730 §31 (315.324 enacted in lieu of 316.103 and 317.106)]
• 317.111 Weatherization loan interest; commercial lending institutions
• 317.112 Energy conservation loans to residential fuel oil customers or wood heating residents; rules
• 317.113 [1987 c.591 §15; 1989 c.381 §§9,12,15; 1991 c.877 §§25,26,27; 1991 c.916 §§21,22,23; 1993 c.18 §§83,84,85; repealed by 1997 c.170 §33]
• 317.114 [1987 c.682 §6; 1991 c.877 §28; 1991 c.929 §2; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
• 317.116 [Formerly 317.072; 1987 c.596 §3; 1989 c.802 §3; repealed by 1993 c.730 §29 (315.304 enacted in lieu of 316.097 and 317.116)]
• 317.125 Other tax credits limited; exception
• 317.127 Long Term Enterprise Zone Fund
• 317.129 Tax payments of long term enterprise zone facilities credit claimants
• 317.131 Distribution of funds to local governments
• 317.133 [Formerly 317.087; 1985 c.802 §22; 1991 c.877 §29; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
• 317.135 [1987 c.682 §5; 1989 c.625 §20; 1991 c.457 §11; 1991 c.877 §31; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
• 317.140 [1987 c.911 §8d; 1991 c.877 §32; repealed by 1993 c.730 §37 (315.504 enacted in lieu of 316.104 and 317.140)]
• 317.141 [1991 c.859 §6; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
• 317.145 [1989 c.924 §4; 1991 c.858 §11; 1991 c.877 §33; repealed by 1993 c.730 §11 (315.138 enacted in lieu of 316.139 and 317.145)]
• 317.146 [1989 c.963 §4; 1991 c.766 §4; 1991 c.877 §34; repealed by 1993 c.730 §19 (315.164 enacted in lieu of 316.154 and 317.146)]
• 317.148 [1985 c.521 §2; 1991 c.877 §30; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
• 317.149 [1991 c.652 §10; repealed by 1993 c.730 §39 (315.604 enacted in lieu of 316.155 and 317.149)]
• 317.150 [1985 c.438 §4; 1991 c.877 §23; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
• 317.151 Contributions of computers or scientific equipment for research to educational organizations
• 317.152 [1989 c.911 §2; 1991 c.457 §12; 1993 c.726 §42; 1993 c.813 §11; 1995 c.79 §167; 1995 c.556 §14; 1995 c.746 §9; 1997 c.839 §33; 1999 c.90 §25; 2001 c.660 §50; 2003 c.739 §12; 2005 c.832 §51; 2011 c.730 §§8,8a; repealed by 2025 c.36 §4]
• 317.154 [1989 c.911 §4; 1995 c.746 §10; 2001 c.660 §51; 2003 c.739 §13; 2005 c.832 §52; 2011 c.730 §9; 2013 c.750 §38; repealed by 2025 c.36 §4]
• 317.170 [Amended by 1955 c.99 §1; subsection (3) derived from 1955 c.99 §2; 1981 c.812 §1; repealed by 1983 c.162 §57]
• 317.175 [Amended by 1955 c.128 §1; subsection (4) derived from 1955 c.128 §2; repealed by 1983 c.162 §57]
• 317.190 Effect on reporting income
• 317.195 Effect on deductions allowed
• 317.206 [1959 c.389 §2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 §11; 1971 c.283 §3; repealed by 1983 c.162 §57]
• 317.215 [Amended by 1953 c.385 §9; 1957 c.338 §1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 §3; repealed by 1959 c.389 §3 (317.216 enacted in lieu of 317.215)]
• 317.216 [1959 c.389 §4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 §11; 1969 c.103 §2; 1969 c.493 §92; 1971 c.283 §4; 1977 c.866 §5; repealed by 1983 c.162 §57]
• 317.231 [1959 c.389 §6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
• 317.236 [1959 c.389 §8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 §11; repealed by 1983 c.162 §57]
• 317.241 [1959 c.389 §10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 §11; 1969 c.493 §93; repealed by 1983 c.162 §57]
• 317.247 [1955 c.354 §2; 1957 c.338 §2; part of subsection (4) derived from 1957 c.338 §3; subsection (5) enacted as 1963 c.180 §2; 1969 c.128 §1; repealed by 1983 c.162 §57]
• 317.259 Modifications generally
• 317.265 [Amended by 1955 c.422 §1; subsection (4) derived from 1955 c.422 §2; 1957 c.607 §5; subsection (5) derived from 1957 c.607 §11 and 1957 s.s
• 317.267 Dividends received by corporation from certain other corporations
• 317.273 Dividend income received by domestic corporation from certain foreign corporations
• 317.283 Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions
• 317.285 [Amended by 1957 s.s
• 317.286 Nonrecognition of transactions with related foreign sales corporation
• 317.295 [Amended by 1953 c.385 §9; 1955 c.722 §1; 1961 c.565 §1; subsection (4) enacted as 1961 c.565 §2; 1971 c.246 §1; repealed by 1983 c.162 §57]
• 317.301 Deferral of deduction for certain amounts deductible under federal law
• 317.303 Deduction or adjustment for certain federal credits
• 317.304 Addition for unused qualified business credits
• 317.307 Reduction for charitable contribution deduction under federal law; subtraction
• 317.309 Interest and dividends received from obligations of state or political subdivision
• 317.310 Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting
• 317.311 Application of section 243 of Tax Reform Act of 1986
• 317.312 Federal depreciation expenses of certain health care service contractors
• 317.314 Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income
• 317.319 Capital Construction Fund; deferred income; nonqualified withdrawals
• 317.322 Addition of long term care insurance premiums if credit is claimed
• 317.327 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules
• 317.329 Basis for stock acquisition
• 317.344 Net operating loss carryback and carryover
• 317.346 Net operating loss subtraction allowed to agricultural sector business taxpayer
• 317.349 Transaction treated as lease purchase under federal law
• 317.351 ORS 317.349 not applicable to finance leases
• 317.356 Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis
• 317.362 Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
• 317.363 Expenses of marijuana-related trade or business
• 317.374 Depletion
• 317.379 Exemption of income from exercise of Indian fishing rights
• 317.386 Energy conservation payments exempt
• 317.388 Claim of right income repayment adjustment when credit is claimed
• 317.390 [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3) derived from 1959 c.156 §3; repealed by 1969 c.166 §8]
• 317.391 Small city business development exemption
• 317.394 Qualifying film production labor rebates
• 317.398 Qualified production activities income
• 317.401 Addition for federal prescription drug plan subsidies excluded for federal tax purposes
• 317.405 [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405 enacted in lieu of 316.605 and 317.405)]
• 317.410 [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1; repealed by 1957 c.632 §1 (314.410 enacted in lieu of 316.610 and 317.410)]
• 317.415 [Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957 c.632 §1 (314.415 enacted in lieu of 316.615 and 317.415)]
• 317.420 [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]
• 317.460 [Repealed by 1957 c.632 §1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]
• 317.470 [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957 c.632 §1 (314.460 enacted in lieu of 316.665 and 317.470)]
• 317.476 Net losses of prior years
• 317.478 Pre-change and built-in losses
• 317.479 Limitation on use of preacquisition losses to offset built-in gain
• 317.485 Loss carryforward after reorganization; construction
• 317.491 Contribution to charitable organization subject to disqualification order
• 317.493 Addition of purchase price of purchased winning lottery ticket
• 317.505 [Repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505; and 314.815 enacted in lieu of 316.720 and 317.505)]
• 317.510 Requiring additional reports and information
• 317.535 [Amended by 1957 c.76 §1; repealed by 1957 c.632 §1 (314.835 enacted in lieu of 316.740 and 317.535)]
• 317.625 Income from sources without the United States
• 317.635 Domestic international sales corporation; exemption from minimum tax
• 317.650 Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required
• 317.655 Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts
• 317.660 Allocation of net income where insurer has both in-state and out-of-state business
• 317.665 Oregon net losses of insurer in prior years
• 317.667 Tax treatment of captive insurers
• 317.710 Corporation tax return requirements; application to insurers; rules
• 317.713 Group losses as offset to income of subsidiary paying preferred dividends
• 317.715 Tax return of corporation in affiliated group making consolidated federal return
• 317.720 Computation of taxable income; excess loss accounts
• 317.725 Adjustments to prevent double taxation or deduction; rules
• 317.850 Disposition of revenue
• 317.853 Disposition of revenue from tax imposed at increased rate; estimate
• 317.920 Tax imposed on unrelated business income of certain exempt corporations
• 317.930 Exceptions and limitations
• 317.950 Assessment of deficiency
• 317.991 Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans
• 318.010 Short title; Department of Revenue to administer chapter
• 318.020 Imposition of tax
• 318.030 [1955 c.334 §3; 1957 c.74 §3; 1965 c.154 §5; 1965 c.460 §5; 1967 c.592 §10; 1969 c.166 §7; 1969 c.493 §96a; 1969 c.681 §7; 1971 c.283 §5; 1973 c.115 §6; 1973 c.753 §7; 1977 c.866 §6; 1979 c.414 §6; 1979 c.561 §7; 1979 c.578 §10; repealed by 1983 c.162 §45 (318.031 enacted in lieu of 318.030)]
• 318.031 Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law
• 318.040 Exempt corporations
• 318.060 Rules and regulations; personnel
• 318.070 Disposition of revenue
• 318.074 Disposition of revenue from tax imposed at increased rate; estimate
• 318.080 [1981 c.720 §20; repealed by 1993 c.730 §9 (315.134 enacted in lieu of 316.084, 317.133 and 318.080)]
• 318.085 [1991 c.859 §7; repealed by 1993 c.730 §27 (315.254 enacted in lieu of 316.151, 317.141 and 318.085)]
• 318.102 [1985 c.438 §6; repealed by 1993 c.730 §13 (315.148 enacted in lieu of 316.098, 317.150 and 318.102)]
• 318.104 [1985 c.521 §5; repealed by 1993 c.730 §17 (315.156 enacted in lieu of 316.091, 317.148 and 318.104)]
• 318.106 ORS 317.151 as part of chapter
• 318.110 [1985 c.749 §5; repealed by 1993 c.730 §7 (315.104 enacted in lieu of 316.094, 317.102 and 318.110)]
• 318.130 ORS 317.329 as part of chapter
• 318.160 [1987 c.682 §9; repealed by 1993 c.730 §23 (315.208 enacted in lieu of 316.132, 317.114 and 318.160)]
• 318.175 [1987 c.682 §8; repealed by 1993 c.730 §21 (315.204 enacted in lieu of 316.134, 317.135 and 318.175)]
• 319.010 Definitions for ORS 319.010 to 319.420
• 319.020 Monthly statement by dealer; license tax imposed; rules
• 319.023 Distribution of certain aircraft fuel tax moneys; applications; reports; rules
• 319.030 License required for dealer in motor vehicle fuel
• 319.040 Application for and issuance of dealer’s license
• 319.042 Grounds for refusal to issue dealer license; hearing; records inspection
• 319.050 Performance bond; hearing
• 319.051 Conditions for reduced bond amount
• 319.052 Conditions for increased bond amount; request and conditions for reduction; rules
• 319.053 Amount of bond when twice license tax is less than $1,000
• 319.060 Deposit in lieu of bond
• 319.070 Release of surety
• 319.080 Additional bond or deposit
• 319.090 Immediate collection of tax and interest; penalties; waiver
• 319.096 Suspension of license; liability for tax; reinstatement
• 319.098 Contesting license suspension
• 319.100 Revocation of license
• 319.102 Notice to dealers of suspension or revocation of another dealer’s license; rules
• 319.110 Cancellation of license on request of dealer or when licensee no longer a dealer
• 319.120 Remedies cumulative
• 319.125 Change of ownership; cancellation of license
• 319.160 [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
• 319.180 Payment of tax; delinquency penalty; interest rates
• 319.182 Collection of delinquent tax, interest or penalty; warrant; judgment lien
• 319.184 Use of collection agency
• 319.186 Uncollectible tax, interest or penalty
• 319.190 Monthly statement of dealer; penalty; rules
• 319.192 Refund to dealer of uncollectible taxes; rules
• 319.200 Assessing tax and penalty where dealer fails to report
• 319.210 Billing purchasers
• 319.220 Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
• 319.230 Transporting motor vehicle fuel in bulk
• 319.240 Exemption of export fuel
• 319.245 Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules
• 319.250 Exemption of certain sales to Armed Forces; reports
• 319.260 Exemption of fuel in vehicles coming into or leaving state
• 319.270 Exemption of fuel sold or distributed to dealers
• 319.275 Liability for taxes, interest and penalties when person importing fuel does not hold license
• 319.280 Refunds generally
• 319.290 Limitation on applications for refunds
• 319.300 Seller to give invoice for each purchase made by person entitled to refund
• 319.310 Claims for refunds may be required to be under oath; investigation of claims
• 319.320 Refund of tax on fuel used in operation of vehicles over certain roads or private property
• 319.330 Refunds to purchasers of fuel for aircraft
• 319.370 Examinations and investigations; correcting reports and payments
• 319.375 Limitation on credit for or refund of overpayment and on assessment of additional tax
• 319.380 Examining books and accounts of carrier of motor vehicle fuel
• 319.382 Agreements for refunds to Indian tribes
• 319.390 Records to be kept by dealers; inspection of records
• 319.400 Records to be kept three years
• 319.410 Disposition of tax moneys
• 319.415 Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use
• 319.417 Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use
• 319.420 ORS 319.510 to 319.880 not affected
• 319.510 Short title
• 319.520 Definitions for ORS 319.510 to 319.880
• 319.525 Agreements with Indian tribes
• 319.530 Imposition of tax; rate; fuel unit equivalents
• 319.535 Special use fuel license fee; application; emblem
• 319.550 User’s license required to use fuel; exceptions
• 319.560 Application for and issuance of user’s license
• 319.570 Faithful performance bond
• 319.580 Deposit in lieu of bond
• 319.590 Release of surety
• 319.600 Display of emblem
• 319.611 Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver
• 319.621 Seller’s license
• 319.628 Grounds for refusal to issue user’s or seller’s license; hearing; records inspection
• 319.630 Revocation of license; reissue of license
• 319.640 Cancellation of license on request of user
• 319.650 Notifying department upon ceasing to use fuel in connection with motor vehicle
• 319.660 Removal of emblem
• 319.665 Seller to collect tax; exceptions; deduction for purchase made with cardlock card
• 319.671 When invoices required; contents
• 319.675 Seller’s report to department; rules
• 319.681 Payment of tax by seller
• 319.690 Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules
• 319.692 Quarterly reports if average monthly tax under $300; when annual reports authorized
• 319.694 Penalty for delinquency in remitting tax; waiver; interest rates
• 319.697 Records required of sellers and users; alternative records for certain users
• 319.700 Tax as lien against motor vehicle
• 319.720 Delinquency in payment; notice to debtors of user or seller; report to department
• 319.730 Collection of delinquent payment by seizure and sale of motor vehicle
• 319.740 Action by Attorney General to collect delinquency; certificate of department as evidence
• 319.742 Collection of delinquent obligation generally; warrant; judgment lien
• 319.744 Use of collection agency
• 319.746 Uncollectible obligation
• 319.760 Assessment of deficiency; presumption that fuel subject to tax
• 319.780 Assessing tax and penalty upon failure to make report
• 319.790 Petition for reassessment
• 319.801 Appeal to circuit court
• 319.810 Time limitation on service of notice of additional tax
• 319.820 Refund of tax erroneously or illegally collected
• 319.831 Refund of tax on fuel used in operation of vehicle over certain roads or private property
• 319.835 Investigation of refund applications
• 319.840 Enforcement; rules and regulations
• 319.850 Presumption of use; rules
• 319.860 Producers, distributors and others to keep records; examining books and records
• 319.870 Results of investigations to be private
• 319.875 Prohibitions
• 319.880 Disposition of moneys
• 319.885 Per-mile road usage charge
• 319.890 Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules
• 319.895 Deposit and distribution of road usage charge moneys
• 319.900 Department of Transportation to establish methods for recording and reporting mileage
• 319.905 Department of Transportation to adopt rules for collecting road usage charge
• 319.910 Department of Transportation to establish reporting periods for road usage charge
• 319.915 Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties
• 319.915 Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties
• 319.920 Reporting requirement
• 319.923 Reconciliation of fuel taxes and per-mile road usage charge
• 319.925 Refunds for overpayment; grant of refund as credit
• 319.930 Refund applications
• 319.935 Investigation of refund applications
• 319.940 Violations
• 319.945 Authority to issue emblems; display
• 319.946 General rulemaking authority for per-mile road usage charge program
• 319.947 Multijurisdictional agreements
• 319.950 Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax
• 319.950 Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax
• 319.990 Penalties
• 320.011 Amusement device excise tax; amount
• 320.012 Increase in tax when net receipts exceed specified amounts; rules
• 320.013 Additional tax for Oregon Youth Corps
• 320.016 When tax is due; replacing amusement devices
• 320.040 [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]
• 320.050 [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12]
• 320.060 [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12]
• 320.070 [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12]
• 320.075 Joint and several liability for tax; late payment penalty
• 320.080 Procedure on failure to pay tax or penalty
• 320.100 Distribution of tax receipts
• 320.110 Rules
• 320.120 Employment of agents
• 320.130 Law enforcement officers to enforce tax and assist department
• 320.140 Tax does not legalize ownership, display or operation in violation of law
• 320.150 Oregon State Lottery assistance in tax collection responsibilities
• 320.170 Restriction on construction tax imposed by school district
• 320.171 Restriction on construction tax imposed by local government, local service district or special government body
• 320.176 Limitations; rates; adjustment by Department of Revenue
• 320.179 School district resolutions; collections; requirements
• 320.183 Long-term facilities plan for capital improvements
• 320.186 Payment of obligations
• 320.189 Payment of taxes
• 320.192 City or county ordinance or resolution to impose tax; requirements; payment of taxes
• 320.195 Deposit of revenues; required uses
• 320.302 Certain terms definable by rule
• 320.303 Invoice to be provided upon payment of tax
• 320.305 Rate and computation of tax; total retail price; when tax due; collector reimbursement
• 320.310 Records and statements
• 320.315 Due date and form of returns; payment of tax
• 320.320 Refunds
• 320.325 Amounts held in trust; enforcement; joint and several liability
• 320.330 Applicability of other provisions of tax law
• 320.332 Disclosure of confidential information by Department of Revenue and local governments; rules
• 320.335 Distribution of moneys received
• 320.340 Exemption from public records law
• 320.345 Collector reimbursement charges
• 320.347 Alternative remittance of receipts from tax on camping and recreational vehicle spaces
• 320.350 Tax moratorium; exceptions; uses of revenues
• 320.355 Computation of tax; total retail price; when tax due
• 320.357 Exemption of military facilities used for temporary occupancy
• 320.360 Due date of returns; payment of tax; preemption
• 320.365 Department of Revenue to collect local transient lodging taxes on local not regional level; rules
• 320.400 Definitions for ORS 320.400 to 320.490 and 803.203
• 320.401 Transportation project tax expenditures in continuous effect
• 320.405 Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser
• 320.410 Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid
• 320.415 Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale
• 320.420 Collection of use tax; time of collection; presumptions of use in this state
• 320.425 Exempt sales; nonresident purchasers; certain auction sales; resale certificates
• 320.430 Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle
• 320.435 Deposit and transfers of revenue from motor vehicle privilege and use taxes
• 320.440 Deposit of revenue from excise tax on bicycles
• 320.445 Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes
• 320.450 Liability for taxes; amounts held in trust; warrants for collection; conference; appeal
• 320.455 When purchasers required to remit use tax and excise tax
• 320.460 Sellers required to keep records; examination of records by Department of Revenue
• 320.465 Subpoena authority of Department of Revenue; enforcement; contempt of court
• 320.470 Disclosure of information; appeal
• 320.475 Applicability of other provisions of tax law
• 320.480 Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203
• 320.485 Agreement with Department of Transportation for collection of use tax
• 320.490 Local government motor vehicle tax moratorium
• 320.550 Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax
• 320.555 Applicability of other provisions of tax law
• 320.560 Distribution of moneys received
• 320.990 Penalties
• 321.011 Policy
• 321.012 Public to share cost of suppressing forest fires
• 321.015 Levy of privilege taxes upon harvest of timber for certain purposes; exclusion
• 321.017 Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund
• 321.025 [1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]
• 321.027 [1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]
• 321.028 [1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]
• 321.035 Determination of moneys available in Oregon Forest Land Protection Fund
• 321.045 Payment of tax; returns; estimated tax; payment
• 321.055 [1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
• 321.075 [1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
• 321.085 [1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
• 321.115 [1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]
• 321.126 [1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]
• 321.145 Tax revenue credited to suspense account; refunds
• 321.152 Distribution of tax revenue
• 321.165 [1953 c.375 §19; 1957 c.309 §5; 1961 c.297 §5; 1965 c.253 §140; 1967 c.429 §12; 1981 c.321 §11; repealed by 1985 c.759 §40]
• 321.185 Forest Research and Experiment Account; appropriation
• 321.201 Definition of “forestland” for ORS 321.201 to 321.222
• 321.204 Legislative findings and declarations
• 321.207 Valuation models; rules
• 321.210 Proposed specially assessed values; notice; comments; hearing
• 321.213 Forestland value advisory committee
• 321.216 Certified specially assessed values
• 321.219 Appeal of certified specially assessed values; notice; effect of decision modifying values; rules
• 321.222 Jurisdiction of board of property tax appeals
• 321.257 Definitions for ORS 321.257 to 321.390
• 321.267 Lands not eligible for special assessment
• 321.272 Exemption of timber from property taxation
• 321.274 [1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454 §114; repealed by 2003 c.621 §§22b,22c]
• 321.282 [1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19; 1989 c.1083 §2; 1991 c.459 §280; 1993 c.653 §§8,8a; 1999 c.1078 §25; 2003 c.454 §62a; repealed by 2003 c.621 §§22b,22c]
• 321.284 [1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650 §92; 1999 c.1078 §26a; repealed by 2003 c.621 §22]
• 321.299 [1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]
• 321.302 [1977 c.892 §9; 1981 s.s
• 321.307 [1977 c.892 §10; 1979 c.438 §7; 1981 c.623 §9; 1985 c.759 §22; 1989 c.966 §24; 1989 c.1083 §16; 1991 c.854 §6; 1993 c.653 §1a; 1993 c.801 §12; 1995 c.143 §1; 1997 c.586 §1; 1999 c.968 §6; 1999 c.1078 §29; 2001 c.816 §1; 2001 c.860 §11a; 2003 c.454 §63; 2003 c.621 §6a; repealed by 2003 c.621 §26]
• 321.312 [1977 c.892 §11; 1979 c.438 §2; 1985 c.759 §23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4; repealed by 2003 c.621 §26]
• 321.317 [1977 c.892 §12; 1979 c.438 §3; 1981 c.677 §1; 1981 c.804 §90; 1983 s.s
• 321.322 [1977 c.892 §13; 1979 c.454 §3; 1981 c.706 §10; 1989 c.588 §3; 1991 c.459 §288; 1993 c.653 §11; 1993 c.801 §15; repealed by 2003 c.621 §22b]
• 321.347 Land designations; classifications; certain election by landowners
• 321.348 Assignment of forestland to land classes; change in class
• 321.349 Valuation of certain forestland at farm use value
• 321.352 [1977 c.892 §24; 1979 c.437 §1; 1981 c.428 §1; 1981 c.804 §91; 1985 c.613 §16; 1991 c.459 §291; 1993 c.270 §65; 1993 c.653 §12; 1993 c.801 §18; 1995 c.650 §93; 1999 c.21 §52; repealed by 2003 c.621 §22b]
• 321.353 [1993 c.801 §§17a,20; 1995 c.79 §174; 1997 c.541 §391; 1999 c.19 §7; 1999 c.21 §53; 1999 c.1078 §14; 2001 c.816 §3; 2001 c.860 §1; 2003 c.454 §65; repealed by 2003 c.621 §§22b,22c]
• 321.354 Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners
• 321.356 [1999 c.1078 §9; 2001 c.816 §4; 2001 c.860 §5; 2003 c.454 §71; 2003 c.621 §16; repealed by 2003 c.621 §24]
• 321.357 [1977 c.892 §24a; 1981 c.804 §92; 1991 c.459 §292; 1993 c.801 §21; 1995 c.79 §175; repealed by 1999 c.19 §12]
• 321.358 Application for designation as forestland; special filing date for change in highest and best use; contents; approval
• 321.359 Removal of designation; appeal from reassessment or denial; requalification
• 321.362 Notation of forestland on tax roll for potential additional tax liability
• 321.366 Date on which disqualification of forestland is effective; timely notice of disqualification required
• 321.367 Forestland management; effect of failure to manage forestland in accordance with management plan; rules
• 321.372 [1977 c.892 §29; 1979 c.350 §15; 1983 c.462 §16; 1985 c.759 §25; 1991 c.459 §296; repealed by 1999 c.314 §94]
• 321.390 Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land
• 321.405 [1961 c.627 §1; 1971 c.654 §7; 1983 c.539 §3; 1985 c.759 §27; 1993 c.653 §15; 1993 c.801 §22; 1999 c.631 §3; repealed by 2003 c.621 §35b]
• 321.415 [1961 c.627 §5; 1963 c.60 §1; 1977 c.892 §39; 1983 c.657 §3; 1991 c.714 §1; 1993 c.801 §26; 1995 c.79 §176; 1997 c.154 §52; 1999 c.1078 §49; 2001 c.46 §2; 2001 c.114 §45; 2003 c.454 §112; 2003 c.621 §31; renumbered 321.824 in 2003]
• 321.420 [1961 c.627 §3; 1963 c.225 §1; 1971 c.654 §8; 1993 c.801 §27; 1999 c.19 §8; 1999 c.1078 §51; 2003 c.621 §32; renumbered 321.829 in 2003]
• 321.430 [1961 c.627 §4a; 1983 c.563 §3; 1985 c.761 §19; 1993 c.98 §15; 1993 c.653 §17; 1993 c.801 §30; 1995 c.350 §4; repealed by 2003 c.621 §35b]
• 321.432 [1987 c.551 §5; 1991 c.459 §302; 1993 c.801 §31; 2003 c.454 §71a; repealed by 2003 c.621 §§35b,35c]
• 321.435 [1961 c.627 §6; 1963 c.86 §1; 1979 c.454 §6; 1981 c.706 §12; 1989 c.588 §2; 1991 c.459 §303; 1993 c.653 §18; repealed by 2003 c.621 §35b]
• 321.440 [1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]
• 321.485 [1961 c.627 §16(1),(2),(3) and (5); 1963 c.86 §2; 1971 c.408 §2; 1981 c.623 §8; 1985 c.759 §28; 1989 c.966 §25; 1993 c.801 §40; 1997 c.586 §2; 1999 c.19 §10; 1999 c.1078 §55; 2003 c.454 §72; 2003 c.621 §34; 2005 c.94 §104; repealed by 2003 c.621 §37]
• 321.515 [1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86]
• 321.550 Notice of intent to harvest; rules; effect of failure to file notice; penalty
• 321.560 Audit of returns; interest and penalties upon failure to file return or pay tax
• 321.570 Warrant for collection of delinquent taxes
• 321.580 Effect of failure or refusal to make return
• 321.600 Tax as debt; collection; limitation
• 321.609 Enforcement of certain statutes by department; rules
• 321.618 [Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358]
• 321.619 [Formerly part of 321.620; 1971 c.684 §5; 1977 c.870 §50; 1977 c.892 §27; 1977 c.893 §20c; renumbered 321.359]
• 321.620 [1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621]
• 321.682 Confidentiality of reports, returns and appraisal data
• 321.686 Penalty for violation of ORS 321.682
• 321.705 [1961 c.714 §1; 1977 c.892 §41; 1977 c.893 §1a; 1979 c.553 §1; 1997 c.586 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.706 Application for small tract forestland qualification; contents; filing deadlines; review; appeal
• 321.709 Small tract forestland qualification requirements
• 321.712 Circumstances under which notification is required; disqualification for failure to notify
• 321.715 [1961 c.714 §9; 1975 c.617 §3; 1997 c.541 §400; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.716 Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland
• 321.719 Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee
• 321.720 [1961 c.714 §3; 1969 c.326 §5; 1975 c.617 §1; 1977 c.892 §42; 1977 c.893 §3; 1979 c.787 §1; 1985 c.157 §2; 1991 c.459 §307; 1997 c.541 §397; 1997 c.586 §4; 2001 c.816 §5; 2001 c.860 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.725 [1961 c.714 §4; 1969 c.326 §1; 1971 c.684 §1; 1975 c.617 §6; 1977 c.893 §6; 1979 c.553 §2; 1983 c.745 §1; 1997 c.586 §5; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.726 Severance tax upon harvest from small tract forestland
• 321.730 [1961 c.714 §§6,14; 1967 c.619 §1; 1969 c.326 §2; 1971 c.684 §2; 1977 c.893 §9; 1979 c.553 §3; 1985 c.157 §3; 1991 c.459 §308; 1991 c.854 §1; 1997 c.541 §402; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.732 [1977 c.893 §12; 1979 c.553 §4; 1991 c.854 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.735 [1961 c.714 §5; 1963 c.582 §1; 1965 c.371 §1; 1967 c.619 §2; 1969 c.326 §3; repealed by 1979 c.553 §11]
• 321.741 Due dates for severance tax return and payment
• 321.746 Severance tax revenues
• 321.747 [1983 c.745 §4; 1991 c.459 §310; 1997 c.541 §397a; 1997 c.586 §7; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.750 [1961 c.714 §11; 1963 c.582 §2; 1965 c.371 §2; 1971 c.684 §3; 1977 c.892 §43; repealed by 1979 c.553 §11]
• 321.751 Western Oregon Timber Severance Tax Fund; revenue distribution
• 321.754 Eastern Oregon Timber Severance Tax Fund; revenue distribution
• 321.760 [1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.763 [2001 c.816 §7; 2003 c.454 §80; 2003 c.621 §48a; repealed by 2003 c.454 §83 and 2003 c.621 §51]
• 321.765 [1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893 §13a; 1979 c.553 §6; 1991 c.459 §312; 1997 c.541 §401; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.805 Definitions for ORS 321.805 to 321.855
• 321.810 [1971 c.654 §3; 1981 c.337 §1; 1985 c.759 §31; 1991 c.459 §314; 1993 c.270 §66; 1993 c.653 §19; 1993 c.801 §35; 1995 c.650 §97; 1999 c.21 §56; 1999 c.314 §70; repealed by 2003 c.621 §63]
• 321.811 [1993 c.801 §§33a,34; 1997 c.541 §404; 1999 c.21 §57; 1999 c.314 §71; 1999 c.1078 §46; 2001 c.816 §8; 2001 c.860 §7; 2003 c.454 §74; repealed by 2003 c.621 §63]
• 321.812 [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
• 321.814 [1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003]
• 321.815 [1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]
• 321.820 [1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003]
• 321.824 Lands not eligible for special assessment
• 321.825 [1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003]
• 321.829 Exemption of timber from property taxation
• 321.833 Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners
• 321.839 Application for forestland designation; special filing date for change in highest and best use; contents; approval
• 321.842 Removal of forestland designation; appeal; requalification
• 321.845 Date on which disqualification of forestland is effective; timely notice of disqualification required
• 321.848 Disqualification
• 321.855 Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land
• 321.950 [1979 c.454 §4; 1982 s.s.1 c.16 §16; 1987 c.551 §6; 1991 c.459 §318; 1993 c.653 §§20,20a; 1999 c.1078 §64; repealed by 2003 c.621 §22b]
• 321.960 [1975 c.617 §4; 1977 c.892 §47; 1979 c.553 §7; 1981 c.419 §1; 1981 c.791 §9; 1985 c.607 §3; 1991 c.459 §319; 1993 c.270 §66a; 1997 c.586 §9; repealed by 1999 c.314 §94]
• 321.970 [1983 c.773 §4; 1985 c.607 §4; 1989 c.904 §33; 1991 c.459 §320; 1997 c.217 §1; repealed by 1999 c.314 §94]
• 321.991 Penalty
• 323.030 Tax imposed; rate; exclusiveness; only one distribution taxed
• 323.031 Additional tax imposed; rate
• 323.035 Distributions by manufacturers to licensed distributors exempted
• 323.040 Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
• 323.050 Storage in bonded warehouses exempted
• 323.055 Sales to federal installations and veterans’ institutions exempted
• 323.060 Consumer exemption; payment of tax in certain cases
• 323.065 Claim for exemption
• 323.068 Prepayment of tax
• 323.075 Distributor to collect tax on certain sales
• 323.080 Manufacturers’ agreements for prepayment
• 323.085 Presumptions regarding distribution and prepayment of tax
• 323.105 Distributor’s license
• 323.106 Certification of intent to comply with reporting, recordkeeping and directory participation requirements
• 323.107 Wholesaler’s license
• 323.110 Security required for licensing; conditions of bond
• 323.115 Provision for withdrawal of surety
• 323.120 Form of security
• 323.125 Liquidation of security to pay delinquency
• 323.130 Issuance and display of license; circumstances for not issuing license; appeal
• 323.140 Cancellation, revocation or suspension of license; appeal
• 323.160 Tax stamps; rules
• 323.165 Sale of stamps
• 323.170 Payment for stamps; distributor compensation
• 323.175 Application for credit purchases of stamps
• 323.180 Authorization of agent; revocation
• 323.185 Date when payment for credit purchases due; extension
• 323.190 Suspension of credit
• 323.195 Penalty for nonpayment of credit purchase; interest
• 323.205 Manufacturers’ reports
• 323.211 Posting of certain information on vending machines required; seizure for failure to comply
• 323.215 Records of vending machine operators
• 323.220 Maintenance and preservation of records
• 323.225 Transporters’ permits and records
• 323.230 Examination of records by department; supplemental reports; rules
• 323.235 Subpoenas; enforcement
• 323.240 Search warrants; seizure and forfeiture
• 323.245 Forfeiture of cigarettes and other objects; sale or redemption of other objects
• 323.248 Seizure and forfeiture of contraband cigarettes; appeal
• 323.250 Exchanges of information with other governmental units
• 323.255 Rewards for information
• 323.305 Determination of amounts unpaid
• 323.318 Refund when increase in cigarette tax is not continued
• 323.320 Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules
• 323.325 Limitation period on claim for refund
• 323.330 Interest on certain refunds
• 323.335 Date when payment or prepayment of tax is due
• 323.340 Reporting requirements for distributors
• 323.343 Report by persons with cigarette activity; forms
• 323.355 Report of sales on common carriers in interstate or foreign passenger service
• 323.360 Report by consumers
• 323.365 Extension of time for reports and payment of tax; interest
• 323.380 [1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62 §16 (323.381 enacted in lieu of 323.380)]
• 323.381 Failure to pay tax or timely file report
• 323.385 Jeopardy determinations
• 323.390 Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants
• 323.391 Withholding warrant procedures; application for collection of unpaid cigarette taxes
• 323.401 Refund agreement with governing body of Indian reservation; appropriation for refunds
• 323.403 Application of other statutes
• 323.404 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
• 323.405 [1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
• 323.406 Disclosure of license information
• 323.410 [1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
• 323.415 [1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
• 323.416 Appeals to Tax Court
• 323.420 Venue; department certificate as evidence
• 323.435 Actions by Attorney General; limitation on actions; authority
• 323.440 Department to enforce ORS 323.005 to 323.482; rules; personnel
• 323.455 Distribution of certain cigarette tax revenues
• 323.457 Distribution of additional tax proceeds
• 323.459 Disposition of further tax proceeds; payment of expenses for administration and enforcement
• 323.480 Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal
• 323.482 Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief
• 323.500 Definitions for ORS 323.500 to 323.645
• 323.505 Tax imposed on distribution of tobacco products other than oral nicotine products; rate
• 323.508 Tax imposed on distribution of oral nicotine products; rate
• 323.510 Dates for payment of tax; returns; extension; interest
• 323.515 Exemption for tobacco products not subject to taxation by state
• 323.520 Application for distributor license
• 323.525 Security; amount
• 323.530 Issuance of license; display; appeal of license denial
• 323.535 Cancellation, suspension or revocation of license; appeal
• 323.538 Wholesale sales invoices; requirements; presumptions; penalty
• 323.540 Records; contents; retention; examination
• 323.555 Warehouse records; inspection; contents; preservation
• 323.560 Credit of tax for tobacco products shipped out of state or returned to manufacturer
• 323.565 Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers
• 323.570 Transport of untaxed products; permit; bills of lading
• 323.575 Administration and enforcement; rules and procedures
• 323.585 Penalty and interest for failure to pay tax or timely file return
• 323.595 Application of other statutes
• 323.597 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
• 323.598 Disclosure of license information
• 323.600 Department determination of amount of tax; deficiency determinations; liens
• 323.605 Immediate determination and collection of tax
• 323.607 Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
• 323.610 Collection of unpaid tax
• 323.612 Seizure and forfeiture of contraband tobacco products; appeal
• 323.613 Exchanges of information with other governmental units
• 323.615 Refund agreement with governing body of Indian reservation; appropriation for refunds
• 323.618 Venue; department certificate as evidence
• 323.619 Actions by Attorney General; limitation on actions; authority
• 323.620 Remedies cumulative
• 323.623 Appeals
• 323.625 Disposition of moneys other than inhalant delivery system revenues or oral nicotine product revenues
• 323.627 Disposition of proceeds of tax imposed on inhalant delivery systems
• 323.628 Disposition of proceeds of tax imposed on oral nicotine products
• 323.630 Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination
• 323.632 Offense of unlawful distribution of tobacco products; forfeiture
• 323.635 Penalties in ORS 323.630 and 323.632 additional to other penalties
• 323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
• 323.645 Short title
• 323.703 Delivery sales to persons under 21 years of age prohibited
• 323.706 Requirements for persons accepting delivery sale purchase orders
• 323.709 Requirements for persons mailing or shipping tobacco in delivery sales
• 323.712 Required licenses
• 323.715 Notice requirements for delivery sales
• 323.721 Delivery sales reporting requirements
• 323.724 Noncompliant delivery sales of tobacco prohibited
• 323.727 Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture
• 323.730 Persons who may bring actions
• 323.740 Entry and examination by department
• 323.803 Findings and purpose
• 323.804 Liability of nonparticipating manufacturer for equity assessment; annual certification; credits or refunds; civil actions; penalties
• 323.806 Required actions by manufacturers; liability of importers
• 323.807 Assignment of interest in qualified escrow fund to state
• 323.813 Findings and purpose
• 323.816 Required actions by manufacturer
• 323.850 Legislative findings
• 323.856 Tax stamps prohibited on cigarette packages not meeting federal requirements
• 323.859 Notice; effect of failure to receive notice
• 323.862 Disclosure of information
• 323.865 Rulemaking authority
• 324.070 Imposition of tax; rate; basis of levy
• 324.080 Exemptions of gross sales value
• 324.090 State and local government interests exempt; credit of taxes imposed by state and local governments
• 324.110 Quarterly payment of tax; computation of prevailing cash price
• 324.120 Statement by taxpayer; other required information
• 324.130 Statement of producer; filing of statement
• 324.140 Penalty for delinquent reports; report of claimed exempt royalties
• 324.170 Audit; interest on delinquent tax or deficiency
• 324.180 Notice to person liable for unpaid tax
• 324.190 Collection of unpaid tax
• 324.200 Release of lien on real estate
• 324.210 Status of taxes, interest and penalties as debt; limitation on time of collection
• 324.240 Payment of tax when oil or gas in litigation
• 324.320 Rulemaking authority of department
• 324.340 Net revenue payable to Common School Fund
• 324.410 Prohibited conduct; civil penalty
• 324.510 Content of statement or settlement sheet
• 324.520 Duty to furnish information to department; penalty