OAR 150-305-0040
Public Notification of Delinquent Taxpayers

(1)

Definitions

(a)

For purposes of this rule, a tax delinquency means the total tax amount owed by a taxpayer to the Department of Revenue for which a warrant has been recorded in the County Clerk Lien Record of any county in this state.

(b)

For purposes of this rule, “taxpayer” means:

(A)

An individual, corporation, partnership or other business entity;

(B)

An employer, including an individual defined as an employer under ORS 316.162 (Definitions for ORS 316.162 to 316.221)(3) and OAR 150-316-0243 (Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld), required to deduct, retain and remit employee income taxes to the department as provided under ORS 316.167 (Withholding of tax required) and 316.168 (Employer required to file combined quarterly tax report).

(2)

The Department of Revenue may make available as a matter of public record and update, at least four times each calendar year, a list or lists of the largest tax delinquencies under any Oregon law imposing a tax upon or measured by net income including income tax withholding. The list or lists must reside on the Internet at a site that is created and maintained by the Department of Revenue.

(3)

For purposes of this rule, a tax delinquency does not include:

(a)

A delinquency for which a payment plan has been approved by both the taxpayer and the Department of Revenue and the taxpayer is in compliance with that payment plan;

(b)

A delinquency of a taxpayer that has filed for bankruptcy protection under Title 11 of the United States Code and for which a stay of collection is in effect;

(c)

A delinquency for which the taxpayer has an open appeal being considered by the Department of Revenue, Oregon Tax Court or higher court;

(d)

A delinquency for which a notice of tax warrant has not been recorded in the County Clerk Lien Record of any county in this state; or

(e)

A delinquency for which the Department of Revenue has suspended collection action under ORS 305.155 (Cancellation of uncollectible tax).

(4)

The list or lists may, with respect to each tax delinquency, include the following information taken from the recorded tax warrant:

(a)

The name and address of the taxpayer or taxpayers liable for payment of the tax;

(b)

The type of tax that is delinquent; and

(c)

The cumulative amount of the tax delinquency as shown on the notice or notices of tax warrant including any applicable penalties and interest.

(5)

The Department of Revenue must provide written notice to the taxpayer or taxpayers liable for the tax by regular mail to the taxpayer or taxpayers’ last known address, as defined under OAR 150-305-0210 (Last Known Address), at least 30 days before inclusion of a tax delinquency on a list. A tax delinquency will be included on a list if within 30 day of the date of the notice the taxpayer or taxpayers fail to either:

(a)

Remit the full amount due; or

(b)

Enter into an approved payment plan with the Department of Revenue and is in compliance with the approved payment plan.

(6)

The Department of Revenue must remove a taxpayer’s information from a list of tax delinquencies no later than 10 business days after any one of the following events occur:

(a)

The tax delinquency is paid in full with bankable funds;

(b)

The taxpayer or taxpayers liable for the tax delinquency have contacted the Department of Revenue, a payment plan for the tax delinquency has been approved by the taxpayer or taxpayers and the Department of Revenue and the taxpayer or taxpayers are in compliance with the payment plan with payments made using bankable funds;

(c)

The taxpayer has informed the Department of Revenue that an active bankruptcy proceeding under Title 11 of the United States Code has been initiated and a stay of collection is in effect or a bankruptcy proceeding has been completed and the tax delinquencies have been discharged;

(d)

The Department of Revenue has determined the tax delinquencies are uncollectible; or

(e)

The Department of Revenue has suspended collection action under ORS 305.155 (Cancellation of uncollectible tax).

(7)

A taxpayer whose tax delinquency appeared on the list and whose information has been removed pursuant to subsection (b) of section (6) of this rule must continue to comply with the terms of the approved payment plan. If the taxpayer fails to comply with the approved payment plan, the Department of Revenue may re-list the taxpayer’s tax delinquency without providing the written notice otherwise required by section (5) of this rule.
[Publications: Contact the Oregon Department of Revenue to learn 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 150-305-0040 — Public Notification of Delinquent Taxpayers, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-305-0040.

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 150-305-0040’s source at or​.us