ORS 305.100: Rules; forms.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The Department of Revenue shall: (1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted. (2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]
Administrative rules citing this section
- OAR 150-018-0010: Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support — authority
- OAR 150-018-0020: Oregon Department of Revenue Other Agency Account Garnishments — authority
- OAR 150-018-0030: Appeal Period after Garnishment Challenge Denied — authority
- OAR 150-018-0040: Garnishment of Wages — authority
- OAR 150-090-0020: Abandoned Personal Property Homes; Landlord’s Acquisition, Rehabilitation, and Sale to New Tenant with Tax Cancellation — authority
- OAR 150-090-0600: Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park — authority
- OAR 150-118-0010: Definitions — authority
- OAR 150-118-0020: Deductions Allowed in Determining Estate Tax or Fiduciary Income Tax — authority
- OAR 150-118-0030: Imposition of Tax — authority
- OAR 150-118-0040: Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return — authority
- OAR 150-118-0050: Apportionment of Tax — authority
- OAR 150-118-0060: Reciprocal Exemption of Intangible Personal Property of Nonresident Decedent — authority
- OAR 150-118-0070: Separate Oregon Elections — authority
- OAR 150-118-0080: Elections — authority
- OAR 150-118-0090: Due Dates and Extensions of Time to File — authority
- OAR 150-118-0100: Property Values and Appraisals — authority
- OAR 150-118-0110: Estate Tax Credit for Natural Resource Property — authority
- OAR 150-118-0115: Natural Resource Property Exemption — authority
- OAR 150-118-0120: Filing Requirements for Estate Tax Returns — authority
- OAR 150-118-0130: Inheritance Tax Return; Extension of Time to File — authority
- OAR 150-118-0140: Procedure for Determination — authority
- OAR 150-118-0150: Extension of Time to Pay Tax — authority
- OAR 150-118-0160: Estate Tax Receipt — authority
- OAR 150-118-0170: Penalties and Interest — authority
- OAR 150-118-0180: Refund of Excess Payment — authority
- OAR 150-118-0190: Application for Determination of Estate Tax and Discharge from Personal Liability — authority
- OAR 150-118-0200: Bond for Deferment of Tax — authority
- OAR 150-137-0010: Criminal Fine Account Distribution — authority
- OAR 150-180-0010: Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement — authority
- OAR 150-183-0010: Obtaining Information from the Department — authority
- OAR 150-183-0030: Notifying Interested Parties of Intended Rulemaking Actions — authority
- OAR 150-192-0400: Public Records Requests — authority
- OAR 150-192-0500: Department Records Exempt from Disclosure — authority
- OAR 150-198-0900: Assets of Dissolved Districts — authority
- OAR 150-222-0100: Phase in of City Tax Rate — authority
- OAR 150-222-0110: Calculating Phase-in City Tax Rates — authority
- OAR 150-267-0010: Wages — authority
- OAR 150-267-0020: Wages Exempt From Transit Payroll Tax — authority
- OAR 150-267-0030: Employer-Employee Application — authority
- OAR 150-267-0040: Items Included in Wages — authority
- OAR 150-267-0050: Reports and Payments — authority
- OAR 150-276-0010: Field Office Parking — authority
- OAR 150-276-0030: Access to and Use of Property Owned, Controlled or Leased by the Department of Revenue — authority
- OAR 150-280-0010: Calculating the Estimated Dollar Weighted Life for Local Option Taxes — authority
- OAR 150-280-0020: Tax Election Ballot Measure Requirements — authority
- OAR 150-285-3100: Waiver of Enterprise Zone Application for Authorization Filing Deadline Requirement — authority
- OAR 150-285-3200: Enterprise Zone Statutory Definitions — authority
- OAR 150-285-3400: Commencement and Duration of Long-Term Nonurban Oregon Enterprise Zone Exemption — authority
- OAR 150-285-3410: Assessor’s Action When A Long-Term Nonurban Oregon Enterprise Zone Facility is Disqualified — authority
- OAR 150-285-3420: Criteria for Disqualification — authority
- OAR 150-293-0020: Refunds on Receivable Accounts — authority
- OAR 150-293-0030: Duplicate Checks — authority
- OAR 150-293-0040: Notification of Requirement to Make Payments by Electronic Funds Transfer; Penalty for Noncompliance; Exceptions — authority
- OAR 150-294-0100: Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes — authority
- OAR 150-294-0105: Expenditures for Assessment and Taxation — authority
- OAR 150-294-0110: Definition: Certification of Compliance. Plan to Achieve Adequacy — authority
- OAR 150-294-0115: Contents of Grant Application — authority
- OAR 150-294-0120: Estimates of Expenditures for Assessment and Taxation — authority
- OAR 150-294-0125: Certification — authority
- OAR 150-294-0130: Alternative Method for Certification — authority
- OAR 150-294-0140: Transfers from the CATF to the CAFFA Account — authority
- OAR 150-294-0150: Calculation of Interest on Late Payments — authority
- OAR 150-294-0300: Definition of Taxing Authority — authority
- OAR 150-294-0310: Definition of Budget Document — authority
- OAR 150-294-0320: Definition of Organizational Unit — authority
- OAR 150-294-0330: Budgeting Grants, Gifts, Bequests, and Devises — authority
- OAR 150-294-0340: Establishing a Financial Reserve Fund — authority
- OAR 150-294-0350: "Reserved for Future Expenditure" Requirement — authority
- OAR 150-294-0360: Detail Sheets for Biennial Budgets — authority
- OAR 150-294-0370: Resources Are Not Required to Be Budgeted — authority
- OAR 150-294-0380: Negative Resources — authority
- OAR 150-294-0390: Budget Resources — authority
- OAR 150-294-0400: Estimating Tax Revenue for Biennial Budgets — authority
- OAR 150-294-0410: Proposed Expenditures-Required Presentation — authority
- OAR 150-294-0420: Governmental Fund Definitions — authority
- OAR 150-294-0430: General Operating Contingencies — authority
- OAR 150-294-0440: Unappropriated Ending Fund Balance — authority
- OAR 150-294-0450: Quorum Necessary to Hold Meeting — authority
- OAR 150-294-0460: Charging for Budget Document Copies — authority
- OAR 150-294-0470: Reporting Historical Data for Published Budget Summaries — authority
- OAR 150-294-0480: Quorum Necessary to Hold Meeting — authority
- OAR 150-294-0490: Property Taxes Certified — authority
- OAR 150-294-0500: Publishing of Amended Budget Document — authority
- OAR 150-294-0510: Manner of Appropriations — authority
- OAR 150-294-0520: Documents to File When Certification Cannot Be Certified By July 15 — authority
- OAR 150-294-0530: Budget Certification Document to Be Submitted — authority
- OAR 150-294-0540: Transfers of Appropriations — authority
- OAR 150-294-0550: Supplemental Budget Procedures — authority
- OAR 150-294-0800: Councils of Governments Subject to Certain Budgetary Requirements — authority
- OAR 150-294-0810: Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government — authority
- OAR 150-294-0820: Restrictions on Appointive Budget Committee Members for a Council of Government — authority
- OAR 150-294-0830: Duties of the Budget Committee of a Council of Government — authority
- OAR 150-294-0840: Duties of the Governing Body of a Council of Government — authority
- OAR 150-305-0010: Requirement for Social Security Numbers — implements
- OAR 150-305-0010: Requirement for Social Security Numbers — authority
- OAR 150-305-0011: Business Entity Identification Requirements — authority
- OAR 150-305-0014: Applicable Dates — implements
- OAR 150-305-0014: Applicable Dates — authority
- OAR 150-305-0016: Electronic Filing — authority
- OAR 150-305-0018: Acceptance of Cash Payments — implements
- OAR 150-305-0018: Acceptance of Cash Payments — authority
- OAR 150-305-0030: Declaratory Rulings — authority
- OAR 150-305-0050: Release of Tax Lien and Clouds on Title — authority
- OAR 150-305-0052: Release of Lien — authority
- OAR 150-305-0060: How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest — authority
- OAR 150-305-0062: Discretionary Penalty Waivers for Information Returns — authority
- OAR 150-305-0064: Accrual of Interest After Waiver — authority
- OAR 150-305-0066: Discretionary Waiver of Interest — authority
- OAR 150-305-0068: Discretionary Penalty Waivers — authority
- OAR 150-305-0071: Interest Waivers Due to COVID-19 Pandemic Emergency — authority
- OAR 150-305-0080: Closing Agreements — authority
- OAR 150-305-0085: Financial Institution Data Match — authority
- OAR 150-305-0090: Settlement Offer — authority
- OAR 150-305-0092: Suspended Collection Status — authority
- OAR 150-305-0094: Cancellation of Liabilities Discharged in Bankruptcy — authority
- OAR 150-305-0100: Subpoena Issued by the Department — authority
- OAR 150-305-0110: Disclosure of Confidential Information Provided to the Department of Revenue — authority
- OAR 150-305-0120: Implied Consent — authority
- OAR 150-305-0130: When Deduction for Amounts Paid as Wages or Remuneration Permitted — authority
- OAR 150-305-0140: Interest on Deficiencies and Delinquencies — authority
- OAR 150-305-0142: Interest on Refunds — authority
- OAR 150-305-0144: Interest Rate Formula Rule — authority
- OAR 150-305-0150: Defines Order for Purposes of Interest Rate Increase — authority
- OAR 150-305-0152: Interest Rate Increase — Jurisdictional Only Appeals — authority
- OAR 150-305-0160: Penalty for Dishonored Checks — authority
- OAR 150-305-0170: Representation of Taxpayers before the Department of Revenue — authority
- OAR 150-305-0180: Designation of Oregon Tax Matters Partner — authority
- OAR 150-305-0182: Binding Actions of the Tax Matters Partner — authority
- OAR 150-305-0190: Compromise of a Disputed Liability — authority
- OAR 150-305-0192: Appeals of Interest Charged on the Underpayment of Estimated Tax — authority
- OAR 150-305-0193: Satisfying liens or warrants — authority
- OAR 150-305-0194: “Deficiency” Defined — authority
- OAR 150-305-0196: Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed — authority
- OAR 150-305-0198: Reopening an Audit — authority
- OAR 150-305-0200: Adjustments Included in Deficiency Notice When Federal Audit Report Received — authority
- OAR 150-305-0202: Language Used to Request a Conference or File Written Objections — authority
- OAR 150-305-0204: Conferences: Purpose and Procedure — authority
- OAR 150-305-0206: Written Objections: Procedures — authority
- OAR 150-305-0208: Assessing Tax on Failure to File — authority
- OAR 150-305-0210: Last Known Address — authority
- OAR 150-305-0212: Interest on Deficiency — authority
- OAR 150-305-0214: Penalties — authority
- OAR 150-305-0216: Appeal from a Notice of Deficiency: Periods of Limitation — authority
- OAR 150-305-0218: Waiver of a Conference or Written Objection; Direct Appeal of Deficiency — authority
- OAR 150-305-0230: Claim for Refund — authority
- OAR 150-305-0232: Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed — authority
- OAR 150-305-0234: Written Objections to a Proposed Refund Adjustment — authority
- OAR 150-305-0236: Date of Notice — authority
- OAR 150-305-0238: Audit Period for Refunds Issued without Examination — authority
- OAR 150-305-0240: Proposed Refund Adjustment — authority
- OAR 150-305-0270: Beneficial Ownership — authority
- OAR 150-305-0272: Cancellation of Doubtful Liabilities — authority
- OAR 150-305-0274: Refund of Penalty and Interest — authority
- OAR 150-305-0276: Appeal Time Frame — authority
- OAR 150-305-0290: Concurrent Appeals — authority
- OAR 150-305-0300: “Methods of Collection” Defined — authority
- OAR 150-305-0302: Contracts Requiring Certificate of Compliance with Oregon Tax Laws — authority
- OAR 150-305-0304: Certificate of Compliance With Oregon Tax Laws — authority
- OAR 150-305-0306: Circumstances Not in Violation of Oregon Tax Laws — authority
- OAR 150-305-0308: Annual Certification Requirement — authority
- OAR 150-305-0320: Mediation — authority
- OAR 150-305-0330: Appeal Procedures — authority
- OAR 150-305-0340: Stay of Collection: When Collection Action Won’t Be Stayed — authority
- OAR 150-305-0350: Offset of State Debt Through U.S. Treasury Offset Program — authority
- OAR 150-305-0360: Rules Application — authority
- OAR 150-305-0362: Appearance Procedure — Local Taxes Administered by the Department of Revenue — authority
- OAR 150-305-0370: Use of Checkoff Resources — authority
- OAR 150-305-0380: Application and Signature Due Dates — authority
- OAR 150-305-0392: Definitions of the Terms “Affiliated and “Central Office” — authority
- OAR 150-305-0394: Signatures Must Be on Department’s Form — authority
- OAR 150-305-0396: Signature Gathering Period — authority
- OAR 150-305-0410: Charitable Checkoff Financial Reporting Requirements — authority
- OAR 150-305-0420: Costs of Administration — authority
- OAR 150-305-0430: Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses — authority
- OAR 150-305-0440: Per Diem Compensation — authority
- OAR 150-305-0441: Reimbursement of Travel and Other Expenses — authority
- OAR 150-305-0442: Reimbursement for Hiring a Substitute — authority
- OAR 150-305-0450: Depositing Refunds into 529 Savings Account — authority
- OAR 150-305-0460: Verification of Returns, Statements, or Documents Filed Under Tax Law — authority
- OAR 150-305-0470: Date When Writing or Remittance Deemed Received by Department of Revenue — authority
- OAR 150-305-0480: Returns Not Filed for Three Consecutive Years; 100 Percent Penalty — authority
- OAR 150-305-0481: Tax Professional Data Security Breach with Information Unavailable. — authority
- OAR 150-306-0050: Supervisory Authority — authority
- OAR 150-306-0060: Sufficiency of a Petition — authority
- OAR 150-306-0070: Property Tax Conference Procedures — authority
- OAR 150-306-0080: Electronic Data Transfer — authority
- OAR 150-306-0090: Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files The files of industrial property, appraised by the Department of Revenue and contained in DOR files, will be safeguarded in the manner stated in OAR 150-308-0440. — authority
- OAR 150-306-0100: Determination of Responsibility for the Appraisal of Industrial Property — authority
- OAR 150-306-0110: Transmission of the Values for State-Appraised Industrial Properties — authority
- OAR 150-306-0120: Delegation of Responsibility for Industrial Property — authority
- OAR 150-306-0130: Oregon Land Information System Fund and the Oregon Map Project — authority
- OAR 150-306-0140: Statewide Base Map System and the Oregon Land Information System Advisory Committee Role, Membership and Meetings — authority
- OAR 150-306-0200: Application Filing by Telephonic Facsimile (FAX) — authority
- OAR 150-307-0010: Real Property — authority
- OAR 150-307-0020: Personal Property Definitions — authority
- OAR 150-307-0030: Personal Property — authority
- OAR 150-307-0032: Recalculation of maximum assessed value for partial assessed value exemptions — authority
- OAR 150-307-0040: Taxation of Property Associated with Mining Claims on Federal Land — authority
- OAR 150-307-0050: Public Property Leased or Rented by Taxable Owner — authority
- OAR 150-307-0060: Property Held Under Lease — authority
This rule cites
No citations extracted.
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html