ORS 305.653
Multistate Tax Compact

The Multistate Tax Compact is hereby enacted into law and entered into on behalf of this state with all other jurisdictions legally joining therein in a form substantially as follows:
The purposes of this compact are to:
1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes.
2. Promote uniformity or compatibility in significant components of tax systems.
3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.
4. Avoid duplicative taxation.
As used in this compact:
1. “State” means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.
2. “Subdivision” means any governmental unit or special district of a state.
3. “Taxpayer” means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state.
4. “Income tax” means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions.
5. “Capital stock tax” means a tax measured in any way by the capital of a corporation considered in its entirety.
6. “Gross receipts tax” means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax.
7. “Sales tax” means a tax imposed with respect to the transfer for a consideration of ownership, possession or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles.
8. “Use tax” means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.
9. “Tax” means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of Article V of this compact shall apply only to the taxes specifically designated therein.
1. Tax credit. Each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him with respect to the same property to another state and any subdivision thereof. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against the amount of any use tax due a subdivision.
2. Exemption certificates, vendors may rely. Whenever a vendor receives and accepts in good faith from a purchaser a resale or other exemption certificate or other written evidence of exemption authorized by the appropriate state or subdivision taxing authority, the vendor shall be relieved of liability for a sales or use tax with respect to the transaction.
1. Organization and management. (a) The Multistate Tax Commission is hereby established. It shall be composed of one “member” from each party state who shall be the head of the state agency charged with the administration of the types of taxes to which this compact applies. If there is more than one such agency the state shall provide by law for the selection of the commission member from the heads of the relevant agencies. State law may provide that a member of the commission be represented by an alternate but only if there is on file with the commission written notification of the designation and identity of the alternate. The Attorney General of each party state or his designee, or other counsel if the laws of the party state specifically provide, shall be entitled to attend the meetings of the commission, but shall not vote. Such Attorneys General, designees or other counsel shall receive all notices of meetings required under paragraph 1 (e) of this Article.

(b)

Each party state shall provide by law for the selection of representatives from its subdivisions affected by this compact to consult with the commission member from that state.

(c)

Each member shall be entitled to one vote. The commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the total number of members.

(d)

The commission shall adopt an official seal to be used as it may provide.

(e)

The commission shall hold an annual meeting and such other regular meetings as its bylaws may provide and such special meetings as its Executive Committee may determine. The commission bylaws shall specify the dates of the annual and any other regular meetings, and shall provide for the giving of notice of annual, regular and special meetings. Notices of special meetings shall include the reasons therefor and an agenda of the items to be considered.

(f)

The commission shall elect annually, from among its members, a Chairman, a Vice Chairman and a Treasurer. The commission shall appoint an Executive Director who shall serve at its pleasure, and it shall fix his duties and compensation. The Executive Director shall be secretary of the commission. The commission shall make provision for the bonding of such of its officers and employees as it may deem appropriate.

(g)

Irrespective of the civil service, personnel or other merit system laws of any party state, the Executive Director shall appoint or discharge such personnel as may be necessary for the performance of the functions of the commission and shall fix their duties and compensation. The commission bylaws shall provide for personnel policies and programs.

(h)

The commission may borrow, accept or contract for the services of personnel from any state, the United States or any other governmental entity.

(i)

The commission may accept for any of its purposes and functions any and all donations and grants of money, equipment, supplies, materials and services, conditional or otherwise, from any governmental entity, and may utilize and dispose of the same.

(j)

The commission may establish one or more offices for the transacting of its business.

(k)

The commission shall adopt bylaws for the conduct of its business. The commission shall publish its bylaws in convenient form, and shall file a copy of the bylaws and any amendments thereto with the appropriate agency or officer in each of the party states.

(L)

The commission annually shall make to the Governor and legislature of each party state a report covering its activities for the preceding year. Any donation or grant accepted by the commission or services borrowed shall be reported in the annual report of the commission, and shall include the nature, amount and conditions, if any, of the donation, gift, grant or services borrowed and the identity of the donor or lender. The commission may make additional reports as it may deem desirable.
2. Committees. (a) To assist in the conduct of its business when the full commission is not meeting, the commission shall have an Executive Committee of seven members, including the Chairman, Vice Chairman, Treasurer and four other members elected annually by the commission. The Executive Committee, subject to the provisions of this compact and consistent with the policies of the commission, shall function as provided in the bylaws of the commission.

(b)

The commission may establish advisory and technical committees, membership on which may include private persons and public officials, in furthering any of its activities. Such committees may consider any matter of concern to the commission, including problems of special interest to any party state and problems dealing with particular types of taxes.

(c)

The commission may establish such additional committees as its bylaws may provide.
3. Powers. In addition to powers conferred elsewhere in this compact, the commission shall have power to:

(a)

Study state and local tax systems and particular types of state and local taxes.

(b)

Develop and recommend proposals for an increase in uniformity or compatibility of state and local tax laws with a view toward encouraging the simplification and improvement of state and local tax law and administration.

(c)

Compile and publish information as in its judgment would assist the party states in implementation of the compact and taxpayers in complying with state and local tax laws.

(d)

Do all things necessary and incidental to the administration of its functions pursuant to this compact.
4. Finance. (a) The commission shall submit to the Governor or designated officer or officers of each party state a budget of its estimated expenditures for such period as may be required by the laws of that state for presentation to the legislature thereof.

(b)

Each of the commission’s budgets of estimated expenditures shall contain specific recommendations of the amounts to be appropriated by each of the party states. The total amount of appropriations requested under any such budget shall be apportioned among the party states as follows: one-tenth in equal shares; and the remainder in proportion to the amount of revenue collected by each party state and its subdivisions from income taxes, capital stock taxes, gross receipts taxes, sales and use taxes. In determining such amounts, the commission shall employ such available public sources of information as, in its judgment, present the most equitable and accurate comparisons among the party states. Each of the commission’s budgets of estimated expenditures and requests for appropriations shall indicate the sources used in obtaining information employed in applying the formula contained in this paragraph.

(c)

The commission shall not pledge the credit of any party state. The commission may meet any of its obligations in whole or in part with funds available to it under paragraph 1 (i) of this Article: provided that the commission takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the commission makes use of funds available to it under paragraph 1 (i), the commission shall not incur any obligation prior to the allotment of funds by the party states adequate to meet the same.

(d)

The commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the commission shall be subject to the audit and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the commission shall be audited yearly by a certified or licensed public accountant and the report of the audit shall be included in and become part of the annual report of the commission.

(e)

The accounts of the commission shall be open at any reasonable time for inspection by duly constituted officers of the party states and by any persons authorized by the commission.

(f)

Nothing contained in this Article shall be construed to prevent commission compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the commission.
1. Whenever any two or more party states, or subdivisions of party states, have uniform or similar provisions of law relating to an income tax, capital stock tax, gross receipts tax, sales or use tax, the commission may adopt uniform regulations for any phase of the administration of such law, including assertion of jurisdiction to tax, or prescribing uniform tax forms.
2. Prior to the adoption of any regulation, the commission shall:

(a)

As provided in its bylaws, hold at least one public hearing on due notice to all affected party states and subdivisions thereof and to all taxpayers and other persons who have made timely request of the commission for advance notice of its regulation-making proceedings.

(b)

Afford all affected party states and subdivisions and interested persons an opportunity to submit relevant written data and views, which shall be considered fully by the commission.
3. The commission shall submit any regulations adopted by it to the appropriate officials of all party states and subdivisions to which they might apply. Each such state and subdivision shall consider any such regulation for adoption in accordance with its own laws and procedures.
1. This Article shall be in force only in those party states that specifically provide therefor by statute.
2. Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records or other documents may request the commission to perform the audit on its behalf. In responding to the request, the commission shall have access to and may examine, at any reasonable time, such accounts, books, papers, records, and other documents and any relevant property or stock of merchandise. The commission may enter into agreements with party states or their subdivisions for assistance in performance of the audit. The commission shall make charges, to be paid by the state or local government or governments for which it performs the service, for any audits performed by it in order to reimburse itself for the actual costs incurred in making the audit.
3. The commission may require the attendance of any person within the state where it is conducting an audit or part thereof at a time and place fixed by it within such state for the purpose of giving testimony with respect to any account, book, paper, document, other record, property or stock of merchandise being examined in connection with the audit. If the person is not within the jurisdiction, he may be required to attend for such purpose at any time and place fixed by the commission within the state of which he is a resident: provided that such state has adopted this Article.
4. The commission may apply to any court having power to issue compulsory process for orders in aid of its powers and responsibilities pursuant to this Article and any and all such courts shall have jurisdiction to issue such orders. Failure of any person to obey any such order shall be punishable as contempt of the issuing court. If the party or subject matter on account of which the commission seeks an order is within the jurisdiction of the court to which application is made, such application may be to a court in the state or subdivision on behalf of which the audit is being made or a court in the state in which the object of the order being sought is situated. The provisions of this paragraph apply only to courts in a state that has adopted this Article.
5. The commission may decline to perform any audit requested if it finds that its available personnel or other resources are insufficient for the purpose or that, in the terms requested, the audit is impracticable of satisfactory performance. If the commission, on the basis of its experience, has reason to believe that an audit of a particular taxpayer, either at a particular time or on a particular schedule, would be of interest to a number of party states or their subdivisions, it may offer to make the audit or audits, the offer to be contingent on sufficient participation therein as determined by the commission.
6. Information obtained by any audit pursuant to this Article shall be confidential and available only for tax purposes to party states, their subdivisions or the United States. Availability of information shall be in accordance with the laws of the states or subdivisions on whose account the commission performs the audit, and only through the appropriate agencies or officers of such states or subdivisions. Nothing in this Article shall be construed to require any taxpayer to keep records for any period not otherwise required by law.
7. Other arrangements made or authorized pursuant to law for cooperative audit by or on behalf of the party states or any of their subdivisions are not superseded or invalidated by this Article.
8. In no event shall the commission make any charge against a taxpayer for an audit.
9. As used in this Article, “tax,” in addition to the meaning ascribed to it in Article II, means any tax or license fee imposed in whole or in part for revenue purposes.
1. Whenever the commission finds a need for settling disputes concerning apportionment and allocations by arbitration, it may adopt a regulation placing this Article in effect, notwithstanding the provisions of Article VII.
2. The commission shall select and maintain an arbitration panel composed of officers and employees of state and local governments and private persons who shall be knowledgeable and experienced in matters of tax law and administration.
3. Whenever the laws of the party state or subdivision thereof are substantially identical with the relevant provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss), the taxpayer, by written notice to the commission and to each party state or subdivision thereof that would be affected, may secure arbitration of an apportionment or allocation, if he is dissatisfied with the final administrative determination of the tax agency of the state or subdivision with respect thereto on the ground that it would subject him to double or multiple taxation by two or more party states or subdivisions thereof. Each party state and subdivision thereof hereby consents to the arbitration as provided herein, and agrees to be bound thereby.
4. The arbitration board shall be composed of one person selected by the taxpayer, one by the agency or agencies involved, and one member of the commission’s arbitration panel. If the agencies involved are unable to agree on the person to be selected by them, such person shall be selected by lot from the total membership of the arbitration panel. The two persons selected for the board in the manner provided by the foregoing provisions of this paragraph shall jointly select the third member of the board. If they are unable to agree on the selection, the third member shall be selected by lot from among the total membership of the arbitration panel. No member of a board selected by lot shall be qualified to serve if he is an officer or employee or is otherwise affiliated with any party to the arbitration proceeding. Residence within the jurisdiction of a party to the arbitration proceeding shall not constitute affiliation within the meaning of this paragraph.
5. The board may sit in any state or subdivision party to the proceeding, in the state of the taxpayer’s incorporation, residence or domicile, in any state where the taxpayer does business, or in any place that it finds most appropriate for gaining access to evidence relevant to the matter before it.
6. The board shall give due notice of the times and places of its hearings. The parties shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses. The board shall act by majority vote.
7. The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of accounts, books, papers, records, and other documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, and upon application by the board, any judge of a court of competent jurisdiction of the state in which the board is sitting or in which the person to whom the subpoena is directed may be found may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. The provisions of this paragraph apply only in states that have adopted this Article.
8. Unless the parties otherwise agree the expenses and other costs of the arbitration shall be assessed and allocated among the parties by the board in such manner as it may determine. The commission shall fix a schedule of compensation for members of arbitration boards and of other allowable expenses and costs. No officer or employee of a state or local government who serves as a member of a board shall be entitled to compensation therefor unless he is required on account of his service to forego the regular compensation attaching to his public employment, but any such board member shall be entitled to expenses.
9. The board shall determine the disputed apportionment or allocation and any matters necessary thereto. The determinations of the board shall be final for purposes of making the apportionment or allocation, but for no other purpose.
10. The board shall file with the commission and with each tax agency represented in the proceeding: the determination of the board; the board’s written statement of its reasons therefor; the record of the board’s proceedings; and any other documents required by the arbitration rules of the commission to be filed.
11. The commission shall publish the determinations of boards together with the statements of the reasons therefor.
12. The commission shall adopt and publish rules of procedure and practice and shall file a copy of such rules and of any amendment thereto with the appropriate agency or officer in each of the party states.
13. Nothing contained herein shall prevent at any time a written compromise of any matter or matters in dispute, if otherwise lawful, by the parties to the arbitration proceeding.
1. This compact shall enter into force when enacted into law by any seven states. Thereafter, this compact shall become effective as to any other state upon its enactment thereof. The commission shall arrange for notification of all party states whenever there is a new enactment of the compact.
2. Any party state may withdraw from this compact by enacting a statute repealing the same. No withdrawal shall affect any liability already incurred by or chargeable to a party state prior to the time of such withdrawal.
3. No proceeding commenced before an arbitration board prior to the withdrawal of a state and to which the withdrawing state or any subdivision thereof is a party shall be discontinued or terminated by the withdrawal, nor shall the board thereby lose jurisdiction over any of the parties to the proceeding necessary to make a binding determination therein.
Nothing in this compact shall be construed to:

(a)

Affect the power of any state or subdivision thereof to fix rates of taxation.

(b)

Apply to any tax or fixed fee imposed for the registration of a motor vehicle or any tax on motor fuel, other than a sales tax: provided that the definition of “tax” in Article VIII 9 may apply for the purposes of that Article and the commission’s powers of study and recommendation pursuant to Article VI 3 may apply.

(c)

Withdraw or limit the jurisdiction of any state or local court or administrative officer or body with respect to any person, corporation or other entity or subject matter, except to the extent that such jurisdiction is expressly conferred by or pursuant to this compact upon another agency or body.

(d)

Supersede or limit the jurisdiction of any court of the United States.
This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the constitution of any state or of the United States or the applicability thereof to any government, agency, person or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or circumstance shall not be affected thereby. If this compact shall be held contrary to the constitution of any state participating therein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.
[2013 c.407 §2]

Source: Section 305.653 — Multistate Tax Compact, https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html.

Notes of Decisions

Under former similar statute (ORS 305.655)

Conflict between this section and Multistate Tax Commission bylaw did not affect power of Oregon Tax Court to issue compulsory process for purpose of joint state income tax audit by Commission where taxpayer showed no injury from allegedly invalid vote of Commission and where testimony and documents sought were relevant to audit. Multistate Tax Comm. v. Merck & Co., 289 Or 717, 617 P2d 1371 (1980)

305.005
Definitions 305.015
Policy 305.025
Department of Revenue 305.035
Director of Department of Revenue 305.045
Duties of director 305.057
Delegation of authority 305.060
Offices of department 305.063
Department of Revenue Administration Account 305.065
Deputy director 305.075
Employees 305.078
Authority of Department of Revenue to require fingerprints 305.079
Charges for maps, documents or publications 305.081
Definitions 305.084
Financial institution data match system 305.086
Delinquent child support obligor 305.088
Disclosure of transmission prohibited 305.091
Authorized purposes 305.094
Rules 305.100
Rules 305.102
Local budget and property tax law 305.105
Declaratory rulings by department 305.110
Duty to construe tax laws 305.120
Enforcement of tax laws 305.125
Application of administrative rules 305.127
Means of providing notice required by department 305.130
Department as party to actions involving property subject to certain tax liens 305.140
Power to release real property from certain tax liens 305.145
When interest required to be waived 305.150
Closing agreements 305.155
Cancellation of uncollectible tax 305.157
Extending statutory periods of limitation 305.160
Reports from public officers 305.170
Complaints concerning tax laws 305.180
Effect of tax warrant for purposes of out-of-state collection 305.182
Filing of warrants for unpaid taxes 305.184
Certificate of outstanding warrants 305.190
Subpoenaing and examining witnesses, books and papers 305.192
Disclosure of books and papers relating to appraisal or assessment of industrial property 305.193
Disclosure of tax information to designated persons 305.195
Written interrogatories 305.200
Witness fees and mileage 305.215
Conflicting claims for personal income tax items 305.217
When deduction for amounts paid as wages or remuneration permitted 305.220
Interest on deficiency, delinquency or refunds 305.222
Determination of interest rate 305.225
Request of assistance by law enforcement agency 305.228
Penalty for second dishonored payment of taxes 305.229
When penalties not imposed 305.231
Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund 305.239
Qualifications of persons representing taxpayer 305.242
Representation before department or magistrate of designated partnership tax matters 305.245
Representation before tax court magistrate by officer or employee of county or department 305.260
Representation before department or magistrate by former department personnel prohibited 305.261
Department to establish program to assist tax practitioners 305.262
Department to establish program dedicating resources to assisting representatives of corporations 305.263
Order requiring filing report or return 305.265
Deficiency notice 305.267
Extension of time to issue notice of deficiency or assessment 305.270
Refund of excess tax paid 305.271
Refund transfer or assignment prohibited 305.275
Persons who may appeal due to acts or omissions 305.280
Time for filing appeals 305.285
Correction of tax and assessment rolls for subsequent tax years during pendency of appeal 305.286
Potential refund credit in property tax appeals 305.287
Determination of real market value of property tax account or components 305.288
Valuation changes for residential property substantial value error or for good and sufficient cause 305.290
Extension of time for making assessment due to bankruptcy 305.295
Cancellation of tax, penalty or interest 305.305
Procedure where deficiency based on federal or other state audit report 305.330
Tax liability of reorganized business entity 305.375
Disposition of penalties 305.380
Definitions for ORS 305.385 305.385
Agencies to supply licensee and contractor lists 305.390
Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant 305.392
Process for limiting scope of third-party subpoena 305.394
When industrial plant owner may choose not to produce information sought by subpoena 305.396
Protection of confidentiality of industrial property information obtained by subpoena 305.398
Disclosure and use of industrial property confidential information obtained by third-party subpoena 305.400
Payment of costs of subpoena compliance 305.403
Appeal of value of state-appraised industrial property in tax court 305.404
Oregon Tax Court 305.405
Oregon Tax Court 305.410
Authority of court in tax cases within its jurisdiction 305.412
Jurisdiction to determine value 305.415
Service of papers and process 305.418
When transmitted complaint or petition considered to be filed 305.419
Tax, penalty and interest payable before appeal 305.420
Issuance of subpoenas 305.422
Waiver of penalty for failure to timely file property return 305.425
Proceedings to be without jury and de novo 305.427
Burden of proof in tax court proceedings 305.430
Hearings to be open to public 305.437
Damages for frivolous or groundless appeal or appeal to delay 305.440
Finality of unappealed decision of tax court 305.445
Appeals to Supreme Court 305.447
Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court 305.450
Publication of tax court decisions 305.452
Election and term of judge 305.455
Qualifications of judge 305.460
Salary, expenses, disability and retirement of judge and magistrates 305.470
Presiding judge 305.475
Offices of tax court 305.480
State Court Administrator as administrator and clerk 305.485
Records 305.487
Findings and policy 305.489
Considerations in adopting rules 305.490
Filing fees 305.492
Fees and expenses of witnesses 305.493
Fees for transcripts or copies of records 305.494
When shareholder may represent corporation in tax court proceedings 305.498
Magistrates 305.501
Appeals to tax court to be heard by magistrate division 305.505
Magistrate division records 305.525
Notice to taxpayer of right to appeal 305.560
Appeals procedure generally 305.565
Stay of collection of taxes, interest and penalties pending appeal 305.570
Standing to appeal to regular division of tax court 305.575
Authority of tax court to determine deficiency 305.580
Exclusive remedies for certain determinations 305.583
Interested taxpayer petitions for certain determinations 305.585
Local government petitions concerning taxes of another local government under 1990 Measure 5 305.586
Legislative findings 305.587
Tax court findings 305.589
Judicial declarations 305.591
Court determination that 1990 Measure 5 tax limit is inapplicable 305.605
Application of tax laws within federal areas in state 305.610
Reciprocal recognition of tax liability 305.612
Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable 305.615
Apportionment of moneys received from United States in lieu of property taxes 305.620
Collection and distribution of local taxes on income and sales 305.625
State and political subdivisions are employers for purpose of withholding city or county income tax 305.630
Compliance with city or county income tax ordinance required 305.635
Rate of withholding to be designated by city or county 305.640
Discrimination among employers prohibited 305.645
Department of Revenue to provide services to political subdivisions 305.653
Multistate Tax Compact 305.660
Director of department to represent state 305.665
Appointment of consultants from political subdivisions imposing taxes having multistate impact 305.675
Application of compact provisions relating to interstate audits 305.676
Mediation and arbitration laws not applicable to Multistate Tax Commission processes 305.685
Multistate Tax Commission Revolving Account 305.690
Definitions for ORS 305.690 to 305.753 305.695
Oregon Charitable Checkoff Commission 305.700
Officers 305.715
Determination of eligibility 305.720
Qualification for entity for contributions by checkoff 305.725
Application of entity 305.730
Financial report of entity 305.740
Commission examination for continuing eligibility 305.745
Inclusion of eligible entities on schedule of tax return 305.747
Administrative expenses 305.753
State Treasurer may solicit donations to eligible entities 305.754
Designation of contribution to political party on income tax return 305.756
Oregon Political Party Fund 305.757
Payments to treasurers of political parties 305.758
Payment to political party considered contribution for purposes of campaign finance regulation 305.759
Contribution to political party on income tax return not to be claimed as tax credit 305.760
Paying over funds to State Treasurer and writing checks for refunds 305.762
Election for direct deposit of personal income tax refund 305.765
Refund of taxes adjudged invalid 305.770
Report of taxpayers paying invalid tax 305.775
Interest on amount of refund in certain cases 305.780
Taxes due prior to year in which suit brought 305.785
Appropriation 305.790
Manner of payment of certain costs and expenses 305.792
Surplus refund donations to education 305.794
Transfer to State School Fund 305.796
Election to contribute refund to account in Oregon 529 Savings Network 305.800
Taxpayer Advocate 305.801
Authority of Taxpayer Advocate to issue order to department 305.802
Report to Legislative Assembly 305.803
Rulemaking by department 305.804
Duty of tax professional to notify department of breach of security 305.806
Posting of information about debtors with delinquent tax debt on department website 305.810
Verification of return, statement or document filed under tax laws 305.815
False return, statement or document prohibited 305.820
Date when writing, remittance or electronic filing deemed received by tax officials 305.822
Prohibition on state or local tax on Internet access 305.823
Local government tax on telephone services prohibited 305.830
Collection of fines, penalties and forfeitures 305.840
Forms furnished by county assessors 305.842
Application of Internal Revenue Code to certain property tax laws 305.845
Remedies exclusive 305.850
Use of collection agency 305.860
Statement of rights of taxpayers 305.865
Taxpayer rights 305.870
Personnel evaluation not based on amount of taxes collected 305.875
Rights of taxpayer in meeting or communication with department 305.880
Waiver of interest or penalty when department misleads taxpayer 305.885
Right of clear explanation 305.890
Right to enter into agreement to satisfy liability in installment payments 305.895
Action against property before issuance of warrant prohibited 305.900
Short title 305.990
Criminal penalties 305.992
Civil penalty for failure to file return for three consecutive years 305.994
Civil penalties imposed on financial institution
Green check means up to date. Up to date

Current through early 2024

§ 305.653’s source at oregon​.gov