| Oregon Revised Statutes and Revenue Administrative Rules |
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Oregon tax law resources
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| Oregon Revised Statutes |
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The Oregon Revised Statutes are located at the Oregon Legislative website.
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| Administrative Rules |
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The Department of Revenue´s administrative rule numbers correspond with the actual statute they interpret. Example: The Department of Revenue has written OAR 150-294.311 and OAR 150-294.311(30) to interpret ORS 294.311.
The official copies of all administrative rules can be found at the Oregon State Archives website. The official copy of our administrative rules is the printed copy stored at the Secretary of State´s office. Revenue also has copies of these official rules. Discrepancies, if any, between the online and printed version are satisfied in favor of the printed version. In particular, tables, special characters, and other special formatting may not translate properly. You may make and print copies of our administrative rules for personal use only.
Read our frequently asked questions about the administrative rules process.
Please visit this page periodically as notices of public hearings and electronic copies of proposed rules are posted throughout the year.
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| Notice of Proposed Rulemaking Hearing on February 22, 2010 |
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The Department of Revenue will hold a public hearing at the address below at 10 a.m. on Monday, February 22, 2010 to consider adoption of a permanent rule related to the tax amnesty program. Comments on OAR 150-305.100-(C) may be mailed to:
Oregon Department of Revenue
Rules Coordinator, Director’s Office
955 Center St NE
Salem, Oregon 97301
Comments may also be emailed to RulesCoordinator.Dor@state.or.us or faxed to 503-945-8290.
Comments must be received by 5 p.m. on February 22, 2010 to be considered in the rulemaking process.
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| Update: Adoption of Administrative Rules |
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On December 17, 2009, we approved adoption of administrative rules related to various tax programs that we administer. These proposed rules were the subject of a public hearing held on November 23, 2009. We filed Certificates of Permanent Rulemaking with the Secretary of State and the administrative rules take effect on January 1, 2010. The certificates and the text of the rules follow:
OAR 150-305.220(1), Interest on Deficiencies and Delinquencies, and 150-305.220(2), Interest on Refunds, are amended to reflect a decrease in the interest rate paid on refunds and charged on deficiencies as provided by ORS 305.220(3). These changes apply to interest periods beginning on or after January 1, 2010.
150-118.225, Extension of Time to Pay Tax, is amended to provide that stock may not be used as collateral if an estate requests an extension of time to pay tax under ORS chapter 118.
150-305.290, is repealed as obsolete following changes in federal bankruptcy laws.
150-314.280-(N), Modified Factors for Financial Organizations, is amended to conform to statutory changes made by SB 180 (2009 Oregon Laws, chapter 401), which replaced references to “financial organizations” with “financial institutions.”
150-314.610(4), Financial Organizations: Definition of “Investment Company”, is repealed due to statutory changes made by SB 180.
150-315.204-(A), Dependent Care Credits: General Information, is amended to reflect statutory changes made in 2009 that extended the date on which the credit is scheduled to sunset.
150-315.262, Working Family Childcare Credit, is amended to reflect a 2009 legislative change to the definition of “qualifying child.”
150-317.097, Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit, is amended to reflect 2009 statutory changes.
150-317.326, Adjustment to Basis for Recognized Gain, is repealed as the corresponding statute has been repealed.
150-323.500(9), Definition of Moist Snuff, is adopted to provide guidance as to the types of tobacco products that are “moist snuff” in the context of HB 2672 (2009 Oregon Laws, chapter 717) and the temporary rule is repealed.
150-306.126(2), Transmission of the Values for Principal and Secondary Industrial Properties, is amended to specify the types of information included in the Value Transmittal Sheet, which is sent to county assessors for all Principle and Secondary Industrial properties valued by the department.
150 307.250(1)(b), is amended and renumbered to 150-307.260(3), Physician Certification of Disability for Exemption. The amendment clarifies the filing requirements related to the physician’s certificate annual filing requirements once the veteran has filed for the property tax exemption as described under ORS 307.250(1)(b) and is age 65.
150-307.270(1)-(A), Property to Which Veteran’s Exemption Applies, is amended to define “by reason of health” and “basic life needs” for purposes of this exemption. The rule also expands reasons for which a taxpayer may be away from home by reason of health and continue to qualify for the exemption. The rule includes an example of a qualifying temporary absence and an example of an absence by reason of health.
150-307.330, Exemption of Buildings, Structures and Machinery or Equipment during Construction, clarifies which property is eligible for exemption under the “Commercial Facilities Under Construction” statute, ORS 307.330.
150-307.547, Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor, specifies a latest date by which the governing body must certify the Nonprofit Corporation Low Income Housing property tax exemption to the county assessor.
150-308.875-(A), Manufactured Structure Classified as Real or Personal Property, conforms the rule to statutory changes made by the 2009 legislature to ORS 308.875.
150-309.100-(D), Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest, is amended to clarify what is meant by “a person who holds an interest” for purposes of appealing to a local board of property tax appeals (BOPTA).
150-311.668(1)(a)-(A), Requirements to Qualify for Senior Citizen’s Property Tax Deferral; 150-311.668(1)(a)-(B), Requirements to Qualify for Disabled Citizen’s Property Tax Deferral; 150-311.688, Election by Spouse to Continue Tax Deferral; 150-311.691, Taxes Unpaid Before Approval of Senior Deferral Application; 150-311.706, Requirements to Qualify for Senior Citizen’s Special Assessment Deferral - - - The rules are amended to reflect 2007 legislation (HB 2007), which authorized creation of registered domestic partnerships.
150-311.689, Annual Income Requirements to Continue Property Tax Deferral, is amended to reflect a court ruling stating that income of a claimant’s spouse cannot be considered in the determination of the deferral claimant’s individual federal adjusted gross income, if the deferral claimant’s spouse does not file a joint claim for deferral.
150-358.505, Determining Value of Historic Property Qualified for Special Assessment, clarifies the correct procedure for calculating specially assessed and maximum specially assessed values for historic property.
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| Permanent Administrative Rules |
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Listed below are administrative rules that contain formatting that the official Oregon State Archives website does not reproduce.
Chapter 18 Judgments; Comparative Negligence; Damages; Garnishment
- 150-18.385 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support
- 150-18.385-(A) Oregon Department of Revenue Other Agency Account Garnishments (01/01/08)
Chapter 118 Inheritance Tax
- 150-118.010(3) Apportionment of Tax
- 150-118.225 Extension of Time to Pay Tax
Chapter 180 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
- 150-180.455 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
Chapter 198 Special Districts
- 150-198.955(3)(a) Assets of Dissolved Districts
Chapter 222 City Boundary Changes; Mergers; Consolidation; Withdrawals
- 150-222.111(3) Calculating Phase-in City Tax Rates
Chapter 280 Local Budget
- 150-280.060(A) Calculating the Estimated Dollar Weighted Life for Local Option Taxes
Chapter 305 General Administration of Revenue Laws--Multistate Tax Compact
- 150-305.385(6)-(B) Certificate of Compliance With Oregon Tax Laws
Chapter 307 Property Subject to Taxation
- 150-307.110 Property Financed with Revenue Bonds and Leased to a Taxable Owner May Receive a Partial Exemption
- 150-307.123 Strategic Investment Program
- 150-307.405(3) Pollution Control Exemption Expiration Dates
Chapter 308 Assessment of Property for Taxation
- 150-308.057 Continuing Education Requirements for Assessors and Appraisal Supervisors
- 150-308.059-(A) Continuing Education Requirement for Nonappraisal Managers
- 150-308.149(6) Minor Construction
- 150-308.205-(C) Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
- 150-308.205-(F) Measuring Functional Obsolescence in Industrial Property
- 150-308.215(1)-(A) Real Market Value and Property Classification as Part of Assessment Roll (7/31/2006)
- 150-308.219 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
- 150-308.234 Appraisal of Real Property
- 150-308.550(2)-(A) Allocation of Mobile Aircraft Property Value
Chapter 310 Levy of Property Tax; Tax Reduction Programs
- 150-310.055 Adjustment of Operating Tax Rate Limitation for Gap Bonds
- 150-310.090 Tax Rate Computation
- 150-310.110 Joint District Apportionment Formula
Chapter 310 Elderly Rental Assistance Program
- 150-310.630(8)(b)-(F) Limitation of Losses in Computing Household Income
Chapter 311 Collection of Property Taxes
- 150-311.105(1)(b) Applying Offsets to Ad Valorem Tax Levies
- 150-311.160 One-Fourth of One Percent Appeal Offset Procedure
- 150-311.812(3) Calculation of Interest on Refund
Chapter 312 Foreclosure of Property Tax Liens
- 150-312.030(1)(d) Interest Calculated to the Date of Publication
- 150-312.030(2) Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken
- 150-312.110 Five Percent Foreclosure Penalty
Chapter 314 Income Taxation Generally
- 150-314.280-(I) Modified Factors for Carriers of Freight or Passengers: Special Rules--Airlines (01/01/2008)
- 150-314.280-(K) Modified Factors for Companies Engaged in Sea Transportation Service (01/01/2008)
- 150-314.280-(L) Modified Factors for Companies Involved in Interstate River Transportation Service (01/01/2008)
- 150-314.302 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
- 150-314.306 Reduction of Tax Attributes after Discharge of Debt
- 150-314.402(1) Computation of Penalty for Substantial Understatement of Taxable Income (01/01/2009)
- 150-314.415(2)(f)-(A) Interest Computation--Offset (01/01/2006)
- 150-314.415(2)(f)-(B) Refund Offset Priority (01/01/2006)
- 150-314.415(7) Separate Refunds When a Joint Return Has Been Filed (01/01/08)
- 150-314.525(1)-(A) Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
- 150-314.525(1)-(B) Estimated Tax: Consolidated Return Underpayments
- 150-314.525(5) Underpayment of Estimated Tax; First and Second Installment for Large Corporations
- 150-314.615-(F) Apportionment for Long-Term Construction Contracts
- 150-314.615-(G) Special Rules: Installment Sales
- 150-314.640 Allocation of Interest and Dividends
- 150-314.655(3) Property Factor; Averaging Property Value
- 150-314.675 Apportionment of Net Loss
- 150-314.724(3) Partnership Penalty (07/31/07)
Chapter 315 Tax Credits
- 150-315.204-(B) Dependent Care Assistance Credit
- 150-315.208 Dependent Care Facility Credit
- 150-315.304(2) Pollution Control Facilities: Computation of Credit
Chapter 316 Personal Income Tax General Provisions
- 150-316.007 Oregon Net Operating Losses--Treatment Before 1985
- 150-316.014 Oregon Net Operating Losses--Treatment After 1984
- 150-316.048 Taxable Income of Resident
- 150-316.078 Oregon Child Care Credit
- 150-316.109 Credit for the Gain on the Sale of a Residence Taxed by Another State
- 150-316.117-(A) Proration of Income and Deductions for Nonresidents and Part-Year Residents
- 150-316.124(2) Nonresident Partners: Guaranteed Payments
- 150-316.130(2)(c)-(A) Alimony Deduction--for Part-year and Nonresidents
- 150-316.193 Voluntary Withholding for Retired Members of the Uniformed Services
- 150-316.197(1)(a)-(B) Withholding: Payment Due Dates
- 150-316.298 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
- 150-316.362(1)(c) Oregon Multiple Funeral Trust Tax Return
- 150-316.567 Allocation of Joint Estimated Tax Payments
- 150-316.680-(A) Oregon Lottery Winnings and Losses
- 150-316.680(1)(a) U.S. Government Obligations
- 150-316.680(2)(a) Addition for Original Issue Discount (OID)
- 150-316.680(2)(c) Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
- 150-316.681 U.S. Government Interest in Retirement Accounts
- 150-316.685(1) Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
- 150-316.695(1)(c)-(A) Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
- 150-316.707(1)-(A) Basis of Depreciable Assets Moved into Oregon
- 150-316.737 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
- 150-316.789 Time Limitations Affected by Desert Storm
Chapter 317 Corporation Excise Tax Act of 1929: Rules and General Provisions
- 150-317.013 Capital Losses--Carrybacks and Carry-overs
- 150-317.154 Research Tax Credit: Alternative Computation (07/31/2006)
- 150-317.259-(A) Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
- 150-317.310(2) Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method
- 150-317.476(4) Limitation on Oregon Net Loss Deduction
- 150-317.713 Limitations on Deduction of Group Losses
- 150-317.720 Computation of Taxable Income; Excess Loss Accounts
Chapter 321 Timber Taxes
- 150-321.207(1) Forestland Valuation Rule
- 150-321.257(3) Forestland Classification
Chapter 323 Cigarette Tax
- 150-323.480(1)-(A) Civil Penalties for Violation of Cigarette Tax Provisions
- 150-323.480(1)-(B) Civil Penalties for Violation of Cigarette Tax Stamping Provisions
- 150-323.630-(A) Civil Penalties for Violation of Other Tobacco Products Tax
- 150-323.630-(B) Civil Penalties for Failure to Pay Other Tobacco Products Tax
Chapter 457 Urban Renewal
- 150-457.450 Distribution of Remaining Tax Increment Funds (01/01/2007)
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