Chapter 305  Administration of Revenue and Tax Laws; Appeals

Department Of Revenue

§ 305.005 Definitions
§ 305.015 Policy
§ 305.025 Department of Revenue
§ 305.035 Director of Department of Revenue
§ 305.045 Duties of director
§ 305.057 Delegation of authority
§ 305.060 Offices of department
§ 305.063 Department of Revenue Administration Account
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(Tax Administration)

§ 305.100 Rules
§ 305.102 Local budget and property tax law
§ 305.105 Declaratory rulings by department
§ 305.110 Duty to construe tax laws
§ 305.120 Enforcement of tax laws
§ 305.125 Application of administrative rules
§ 305.130 Department as party to actions involving property subject to certain tax liens
§ 305.140 Power to release real property from certain tax liens
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(Representation Of Taxpayer)

§ 305.230 Qualifications of persons representing taxpayer
§ 305.242 Representation before department or magistrate of designated partnership tax matters
§ 305.245 Representation before tax court magistrate by officer or employee of county or department
§ 305.260 Representation before department or magistrate by former department personnel prohibited

(Tax Deficiencies; Notice; Appeals)

§ 305.263 Order requiring filing report or return
§ 305.265 Deficiency notice
§ 305.267 Extension of time to issue notice of deficiency or assessment
§ 305.270 Refund of excess tax paid
§ 305.271 Refund transfer or assignment prohibited
§ 305.275 Persons who may appeal due to acts or omissions
§ 305.280 Time for filing appeals
§ 305.285 Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
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(License Lists)

§ 305.380 Definitions for ORS 305.385
§ 305.385 Agencies to supply licensee and contractor lists

(Temporary Provisions Relating To Pilot Project Requiring Tax Compliance As Condition Of Occupational And Professional Licensing Are Compiled As Notes Following Ors 305.385)

Subpoenas Relating To Industrial Property

§ 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

Appeals Of Industrial Property Or Plants

§ 305.403 Appeal of value of principal or secondary industrial property in tax court

Oregon Tax Court

(General)

§ 305.404 Oregon Tax Court
§ 305.405 Oregon Tax Court
§ 305.410 Authority of court in tax cases within its jurisdiction
§ 305.412 Jurisdiction to determine value
§ 305.415 Service of papers and process
§ 305.418 When mailed complaint considered to be filed
§ 305.419 Tax, penalty and interest payable before appeal
§ 305.420 Issuance of subpoenas
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(Industrial Property Appeals)

§ 305.487 Findings and policy
§ 305.489 Considerations in adopting rules

(Fees)

§ 305.490 Filing fees
§ 305.492 Fees and expenses of witnesses
§ 305.493 Fees for transcripts or copies of records

(Representation)

§ 305.494 When shareholder may represent corporation in tax court proceedings

(Magistrate Division)

§ 305.498 Magistrates
§ 305.501 Appeals to tax court to be heard by magistrate division
§ 305.505 Magistrate division records
§ 305.525 Notice to taxpayer of right to appeal

(Appeals Procedure; Effect Of Pendency Of Appeal)

§ 305.560 Appeals procedure generally
§ 305.565 Stay of collection of taxes, interest and penalties pending appeal
§ 305.570 Standing to appeal to regular division of tax court
§ 305.575 Authority of tax court to determine deficiency

(Constitutional Limits Upon Property Taxes; Effects; Determination)

§ 305.580 Exclusive remedies for certain determinations
§ 305.583 Interested taxpayer petitions for certain determinations
§ 305.585 Local government petitions concerning taxes of another local government under 1990 Measure 5
§ 305.586 Legislative findings
§ 305.587 Tax court findings
§ 305.589 Judicial declarations
§ 305.591 Court determination that 1990 Measure 5 tax limit is inapplicable

Intergovernmental Tax Relations

(Federal And Other States)

§ 305.605 Application of tax laws within federal areas in state
§ 305.610 Reciprocal recognition of tax liability
§ 305.612 Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable
§ 305.615 Apportionment of moneys received from United States in lieu of property taxes

(Local)

§ 305.620 Collection and distribution of local taxes on income and sales
§ 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
§ 305.640 Discrimination among employers prohibited
§ 305.645 Department of Revenue to provide services to political subdivisions

Multistate Tax Compact

§ 305.655 Multistate Tax Compact
§ 305.660 Director of department to represent state
§ 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

Charitable Checkoff Program

§ 305.690 Definitions for ORS 305.690 to 305.753
§ 305.695 Oregon Charitable Checkoff Commission
§ 305.700 Officers
§ 305.705 Duties of chairperson
§ 305.710 Notice of availability of space in tax return for checkoffs
§ 305.715 Determination of eligibility
§ 305.720 Qualification for entity for contributions by checkoff
§ 305.723 Eligibility roster
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Checkoff For Contribution To Political Party

§ 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

Refunds

§ 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
§ 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
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Miscellaneous Provisions

§ 305.805 Repeal of intangibles income tax law not to affect accrued taxes
§ 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
§ 305.840 Forms furnished by county assessors
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Taxpayer Bill Of Rights

§ 305.860 Statement of rights of taxpayers
§ 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
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Penalties

§ 305.990 Criminal penalties
§ 305.992 Civil penalty for failure to file return for three consecutive years