Division 305
General Administration of Revenue Laws — Multistate Tax Compact

Rules

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