OAR 150-305-0018
Acceptance of Cash Payments

(1)

Definitions. For purposes of this rule, the following definitions apply:

(a)

“Currency” means United States coin and paper notes issued by the United States Federal Reserve Banks that are not mutilated as described in 31 CFR 100.5, 100.11, and 100.12 or contaminated such that they cannot be safely processed under routine operating procedures.

(b)

“Faced” means United States paper currency presented facing portrait-side up.

(c)

“Oriented” means United States paper currency presented so that the words on the bill are right-side up from the perspective of the reader.

(d)

“Department district office” includes all Oregon Department of Revenue offices, but does not include certain designated department satellite offices or the department’s main building at 955 Center Street NE, Salem, Oregon 97301.

(2)

All payments made to the department in currency must follow the cash handling requirements set forth in this rule. This rule is adopted consistent with the Oregon Treasury Department’s Policy FIN 201: Collection and Deposit of Money(s).

(3)

Sections (4) and (5) of this rule are effective July 1, 2016 through December 31, 2016.

(4)

A payor may not make more than one deposit or payment of currency in a department district office per day. A deposit or payment of currency made by a payor in a department district office may not exceed $500.

(5)

A payor may make no more than five deposits or payments of currency in a department district office during a calendar month.

(6)

On or after January 1, 2017, all deposits or payments of currency must be delivered to the department’s main building at 955 Center Street, NE, Salem, Oregon 97301. No deposits or payments of currency will be accepted at any other location. Deposits or payments of currency may not be remitted to the department via the United States Postal Service or any other mail courier.

(7)

The department may determine and publish a threshold amount for delivery of deposits or payments of currency without an appointment. If the deposit or payment of currency exceeds the threshold amount, the department may require payors to schedule an appointment to deliver a deposit or payment of currency. The threshold amount may be found in forms, instructions, or other forms of media provided by the department.

(8)

The department will accept no more than one dollar in United States coins as part of each deposit or payment of currency.

(9)

If a payor must schedule an appointment to deliver deposits or payments of currency to the department, the deposits or payments of currency must be sorted by denomination, faced and oriented upon delivery.

(10)

The department will not accept any mutilated or contaminated currency.

(11)

All deposits or payments of currency that require an appointment must be accompanied by a completed payment voucher that shows the amount of tax or other debt being paid with currency.

(12)

The department will provide a receipt for deposits or payments made in person at the Oregon Department of Revenue. The receipt will identify the amount paid, the tax period or other applicable account information to which the deposit or payment will be applied, the name of the payor, the business identification number or social security number, and the date the deposit or payment was paid to the department.

(13)

If the department calculates an amount of a deposit or payment of currency that does not match the amount asserted by a payor as having been paid and the payor is not able to provide a department-issued receipt for that deposit or payment, the department will credit to the payor’s account the amount as determined by the department.
[Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360 (Publication of rules and orders)(2) and 183.355 (Filing and taking effect of rules)(1)(b).]

Source: Rule 150-305-0018 — Acceptance of Cash Payments, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-305-0018.

150‑305‑0010
Requirement for Social Security Numbers 150‑305‑0014
Applicable Dates 150‑305‑0016
Electronic Filing 150‑305‑0018
Acceptance of Cash Payments 150‑305‑0030
Declaratory Rulings 150‑305‑0040
Public Notification of Delinquent Taxpayers 150‑305‑0050
Release of Tax Lien and Clouds on Title 150‑305‑0052
Release of Lien 150‑305‑0060
How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest 150‑305‑0062
Discretionary Penalty Waivers for Information Returns 150‑305‑0064
Accrual of Interest After Waiver 150‑305‑0066
Discretionary Waiver of Interest 150‑305‑0068
Discretionary Penalty Waivers 150‑305‑0070
Interest Waivers Due to COVID-19 Pandemic Emergency 150‑305‑0080
Closing Agreements 150‑305‑0085
Financial Institution Data Match 150‑305‑0090
Settlement Offer 150‑305‑0092
Suspended Collection Status 150‑305‑0094
Cancellation of Liabilities Discharged in Bankruptcy 150‑305‑0100
Subpoena Issued by the Department 150‑305‑0110
Disclosure of Confidential Information Provided to the Department of Revenue 150‑305‑0120
Implied Consent 150‑305‑0130
When Deduction for Amounts Paid as Wages or Remuneration Permitted 150‑305‑0140
Interest on Deficiencies and Delinquencies 150‑305‑0142
Interest on Refunds 150‑305‑0144
Interest Rate Formula Rule 150‑305‑0150
Defines Order for Purposes of Interest Rate Increase 150‑305‑0152
Interest Rate Increase — Jurisdictional Only Appeals 150‑305‑0160
Penalty for Dishonored Checks 150‑305‑0170
Representation of Taxpayers before the Department of Revenue 150‑305‑0180
Designation of Oregon Tax Matters Partner 150‑305‑0182
Binding Actions of the Tax Matters Partner 150‑305‑0190
Compromise of a Disputed Liability 150‑305‑0192
Appeals of Interest Charged on the Underpayment of Estimated Tax 150‑305‑0194
“Deficiency” Defined 150‑305‑0196
Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed 150‑305‑0198
Reopening an Audit 150‑305‑0200
Adjustments Included in Deficiency Notice When Federal Audit Report Received 150‑305‑0202
Language Used to Request a Conference or File Written Objections 150‑305‑0204
Conferences: Purpose and Procedure 150‑305‑0206
Written Objections: Procedures 150‑305‑0208
Assessing Tax on Failure to File 150‑305‑0210
Last Known Address 150‑305‑0212
Interest on Deficiency 150‑305‑0214
Penalties 150‑305‑0216
Appeal from a Notice of Deficiency: Periods of Limitation 150‑305‑0218
Waiver of a Conference or Written Objection 150‑305‑0230
Claim for Refund 150‑305‑0232
Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed 150‑305‑0234
Written Objections to a Proposed Refund Adjustment 150‑305‑0236
Date of Notice 150‑305‑0238
Audit Period for Refunds Issued without Examination 150‑305‑0240
Proposed Refund Adjustment 150‑305‑0260
Relief for Subsequent Tax Years 150‑305‑0270
Beneficial Ownership 150‑305‑0272
Cancellation of Doubtful Liabilities 150‑305‑0274
Refund of Penalty and Interest 150‑305‑0276
Appeal Time Frame 150‑305‑0290
Concurrent Appeals 150‑305‑0300
“Methods of Collection” Defined 150‑305‑0302
Contracts Requiring Certificate of Compliance with Oregon Tax Laws 150‑305‑0304
Certificate of Compliance With Oregon Tax Laws 150‑305‑0306
Circumstances Not in Violation of Oregon Tax Laws 150‑305‑0308
Annual Certification Requirement 150‑305‑0320
Mediation 150‑305‑0330
Appeal Procedures 150‑305‑0340
Stay of Collection: When Collection Action Won’t Be Stayed 150‑305‑0350
Offset of State Debt Through U.S. Treasury Offset Program 150‑305‑0360
Rules Application 150‑305‑0362
Appearance Procedure — Local Taxes Administered by the Department of Revenue 150‑305‑0370
Use of Checkoff Resources 150‑305‑0380
Application and Signature Due Dates 150‑305‑0390
Certification of Nonprofit Entities for Instruction Listing 150‑305‑0392
Definitions of the Terms “Affiliated and “Central Office” 150‑305‑0394
Signatures Must Be on Department’s Form 150‑305‑0396
Signature Gathering Period 150‑305‑0410
Charitable Checkoff Financial Reporting Requirements 150‑305‑0420
Costs of Administration 150‑305‑0430
Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses 150‑305‑0450
Depositing Refunds into College Savings Account 150‑305‑0460
Verification of Returns, Statements, or Documents Filed Under Tax Law 150‑305‑0470
Date When Writing or Remittance Deemed Received by Department of Revenue 150‑305‑0480
Returns Not Filed for Three Consecutive Years
Last Updated

Jun. 8, 2021

Rule 150-305-0018’s source at or​.us