Oregon

305.005 Definitions

305.010 [Formerly 306.010; repealed by 1969 c.520 §49]

305.015 Policy

305.020 [Formerly 306.020; repealed by 1969 c.520 §49]

305.025 Department of Revenue; organization; planning; seal

305.030 [Formerly 306.030; repealed by 1969 c.520 §49]

305.035 Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond

305.040 [Formerly 306.040; repealed by 1969 c.520 §49]

305.045 Duties of director

305.050 [Formerly 306.050; repealed by 1969 c.520 §49]

305.055 [Formerly 306.230; repealed by 1969 c.520 §49]

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

305.070 [Formerly 306.070; repealed by 1969 c.520 §49]

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

305.080 [Formerly 306.080; repealed by 1969 c.520 §49] (Financial Institution Data Match System)

305.081 Definitions

305.083 [1969 c.520 §13; repealed by 1973 c.402 §30]

305.084 Financial institution data match system

305.085 [1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017]

305.086 Delinquent child support obligor

305.088 Disclosure of transmission prohibited

305.090 [Formerly 306.090; repealed by 1983 c.605 §6]

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

305.115 [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; …

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; orde

305.200 Witness fees and mileage

305.210 [Formerly 306.210; repealed by 1981 c.705 §8]

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

305.227 [1985 c.85 §2; repealed by 1993 c.593 §10]

305.228 Penalty for second dishonored payment of taxes; waiver

305.229 When penalties not imposed; rules

305.230 [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; …

305.231 [2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024 c.70 §72] (Representation of T…

305.239 Qualifications of persons representing taxpayer; procedure for designating representative; rules

305.240 [1969 c.520 §14; repealed by 1979 c.596 §2]

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

305.250 [1969 c.520 §12; repealed by 1975 c.705 §12]

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

305.283 [1993 c.270 §11; repealed by 1995 c.650 §114]

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

305.350 [1977 c.790 §1; repealed by 1985 c.105 §1]

305.355 [1977 c.790 §2; repealed by 1985 c.105 §1]

305.360 [1977 c.790 §3; repealed by 1985 c.105 §1]

305.365 [1977 c.790 §4; repealed by 1985 c.105 §1]

305.375 Disposition of penalties; payment of refunds

305.380 Definitions for ORS 305

305.385 Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor;