OAR 150-305: General Administration Of Revenue Laws

87 rules in Division 305, Chapter 150 (Department of Revenue).

  1. OAR 150-305-0010: Requirement for Social Security Numbers
  2. OAR 150-305-0011: Business Entity Identification Requirements
  3. OAR 150-305-0014: Applicable Dates
  4. OAR 150-305-0016: Electronic Filing
  5. OAR 150-305-0018: Acceptance of Cash Payments
  6. OAR 150-305-0030: Declaratory Rulings
  7. OAR 150-305-0050: Release of Tax Lien and Clouds on Title
  8. OAR 150-305-0052: Release of Lien
  9. OAR 150-305-0060: How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest
  10. OAR 150-305-0062: Discretionary Penalty Waivers for Information Returns
  11. OAR 150-305-0064: Accrual of Interest After Waiver
  12. OAR 150-305-0066: Discretionary Waiver of Interest
  13. OAR 150-305-0068: Discretionary Penalty Waivers
  14. OAR 150-305-0071: Interest Waivers Due to COVID-19 Pandemic Emergency
  15. OAR 150-305-0080: Closing Agreements
  16. OAR 150-305-0085: Financial Institution Data Match
  17. OAR 150-305-0090: Settlement Offer
  18. OAR 150-305-0092: Suspended Collection Status
  19. OAR 150-305-0094: Cancellation of Liabilities Discharged in Bankruptcy
  20. OAR 150-305-0100: Subpoena Issued by the Department
  21. OAR 150-305-0110: Disclosure of Confidential Information Provided to the Department of Revenue
  22. OAR 150-305-0120: Implied Consent
  23. OAR 150-305-0130: When Deduction for Amounts Paid as Wages or Remuneration Permitted
  24. OAR 150-305-0140: Interest on Deficiencies and Delinquencies
  25. OAR 150-305-0142: Interest on Refunds
  26. OAR 150-305-0144: Interest Rate Formula Rule
  27. OAR 150-305-0150: Defines Order for Purposes of Interest Rate Increase
  28. OAR 150-305-0152: Interest Rate Increase — Jurisdictional Only Appeals
  29. OAR 150-305-0160: Penalty for Dishonored Checks
  30. OAR 150-305-0170: Representation of Taxpayers before the Department of Revenue
  31. OAR 150-305-0180: Designation of Oregon Tax Matters Partner
  32. OAR 150-305-0182: Binding Actions of the Tax Matters Partner
  33. OAR 150-305-0190: Compromise of a Disputed Liability
  34. OAR 150-305-0192: Appeals of Interest Charged on the Underpayment of Estimated Tax
  35. OAR 150-305-0193: Satisfying liens or warrants
  36. OAR 150-305-0194: “Deficiency” Defined
  37. OAR 150-305-0196: Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed
  38. OAR 150-305-0198: Reopening an Audit
  39. OAR 150-305-0200: Adjustments Included in Deficiency Notice When Federal Audit Report Received
  40. OAR 150-305-0202: Language Used to Request a Conference or File Written Objections
  41. OAR 150-305-0204: Conferences: Purpose and Procedure
  42. OAR 150-305-0206: Written Objections: Procedures
  43. OAR 150-305-0208: Assessing Tax on Failure to File
  44. OAR 150-305-0210: Last Known Address
  45. OAR 150-305-0212: Interest on Deficiency
  46. OAR 150-305-0214: Penalties
  47. OAR 150-305-0216: Appeal from a Notice of Deficiency: Periods of Limitation
  48. OAR 150-305-0218: Waiver of a Conference or Written Objection; Direct Appeal of Deficiency
  49. OAR 150-305-0230: Claim for Refund
  50. OAR 150-305-0232: Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed
  51. OAR 150-305-0234: Written Objections to a Proposed Refund Adjustment
  52. OAR 150-305-0236: Date of Notice
  53. OAR 150-305-0238: Audit Period for Refunds Issued without Examination
  54. OAR 150-305-0240: Proposed Refund Adjustment
  55. OAR 150-305-0260: Relief for Subsequent Tax Years
  56. OAR 150-305-0270: Beneficial Ownership
  57. OAR 150-305-0272: Cancellation of Doubtful Liabilities
  58. OAR 150-305-0274: Refund of Penalty and Interest
  59. OAR 150-305-0276: Appeal Time Frame
  60. OAR 150-305-0290: Concurrent Appeals
  61. OAR 150-305-0300: “Methods of Collection” Defined
  62. OAR 150-305-0302: Contracts Requiring Certificate of Compliance with Oregon Tax Laws
  63. OAR 150-305-0304: Certificate of Compliance With Oregon Tax Laws
  64. OAR 150-305-0306: Circumstances Not in Violation of Oregon Tax Laws
  65. OAR 150-305-0308: Annual Certification Requirement
  66. OAR 150-305-0320: Mediation
  67. OAR 150-305-0330: Appeal Procedures
  68. OAR 150-305-0340: Stay of Collection: When Collection Action Won’t Be Stayed
  69. OAR 150-305-0350: Offset of State Debt Through U.S. Treasury Offset Program
  70. OAR 150-305-0360: Rules Application
  71. OAR 150-305-0362: Appearance Procedure — Local Taxes Administered by the Department of Revenue
  72. OAR 150-305-0370: Use of Checkoff Resources
  73. OAR 150-305-0380: Application and Signature Due Dates
  74. OAR 150-305-0392: Definitions of the Terms “Affiliated and “Central Office”
  75. OAR 150-305-0394: Signatures Must Be on Department’s Form
  76. OAR 150-305-0396: Signature Gathering Period
  77. OAR 150-305-0410: Charitable Checkoff Financial Reporting Requirements
  78. OAR 150-305-0420: Costs of Administration
  79. OAR 150-305-0430: Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses
  80. OAR 150-305-0440: Per Diem Compensation
  81. OAR 150-305-0441: Reimbursement of Travel and Other Expenses
  82. OAR 150-305-0442: Reimbursement for Hiring a Substitute
  83. OAR 150-305-0450: Depositing Refunds into 529 Savings Account
  84. OAR 150-305-0460: Verification of Returns, Statements, or Documents Filed Under Tax Law
  85. OAR 150-305-0470: Date When Writing or Remittance Deemed Received by Department of Revenue
  86. OAR 150-305-0480: Returns Not Filed for Three Consecutive Years; 100 Percent Penalty
  87. OAR 150-305-0481: Tax Professional Data Security Breach with Information Unavailable.