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

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

§ 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

Intergovernmental Tax Relations

§ 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
§ 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

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

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


§ 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

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

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


§ 305.990 Criminal penalties
§ 305.992 Civil penalty for failure to file return for three consecutive years
§ 305.994 Civil penalties imposed on financial institution
Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).