Oregon Code — 305
Browse 200 sections in division 305 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 305.005. Definitions
- § 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
- § 305.081. Definitions
- § 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
- § 305.100. Rules; forms
- § 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
- § 305.120. 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
- § 305.239. 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
- § 305.380. Definitions for ORS 305.385
- § 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
- § 305.437. 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
- § 305.485. Records
- § 305.487. Findings and policy
- § 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
- § 305.525. Notice to taxpayer of right to appeal
- § 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
- § 305.730. 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
- § 305.753. 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
- § 305.822. Prohibition on state or local tax on Internet access
- § 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