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 Caution-flag-12 Director of Department of Revenue
§ 305.045 Duties of director
§ 305.057 Delegation of authority
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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
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Representation of Taxpayer

§ 305.230 Caution-flag-12 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
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License Lists

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

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 state-appraised 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
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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 Caution-flag-12 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
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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 Caution-flag-12 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

§ 305.653 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 Caution-flag-12 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
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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
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Miscellaneous Provisions

§ 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
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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
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Penalties

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

Source:
Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2015) (last ac­cessed Jul. 16, 2016).