Chapter 305 Administration of Revenue and Tax Laws; Appeals

Sections

305.005
Definitions
305.015
Policy
305.025
Department of Revenue; organization; planning; seal
305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond
305.045
Duties of director
305.057
Delegation of authority
305.060
Offices of department; equipment and supplies
305.063
Department of Revenue Administration Account; use; limitation
305.065
Deputy director; appointment; qualifications
305.075
Employees; appointment; duties; compensation and expenses
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; forms
305.102
Local budget and property tax law; compliance with constitutional limit; rules
305.105
Declaratory rulings by department; rules
305.110
Duty to construe tax laws; instruction of officers acting under tax laws
305.120
Enforcement of tax laws
305.125
Application of administrative rules
305.127
Means of providing notice required by department; rules
305.130
Department as party to actions involving property subject to certain tax liens; complaint and summons
305.140
Power to release real property from certain tax liens
305.145
When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules
305.150
Closing agreements
305.155
Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens
305.157
Extending statutory periods of limitation
305.160
Reports from public officers
305.170
Complaints concerning tax laws; reports and recommendations to Legislative Assembly
305.180
Effect of tax warrant for purposes of out-of-state collection
305.182
Filing of warrants for unpaid taxes; release, cancellation and satisfaction
305.184
Certificate of outstanding warrants; fee; rules
305.190
Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena
305.192
Disclosure of books and papers relating to appraisal or assessment of industrial property
305.193
Disclosure of tax information to designated persons; rules
305.195
Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information
305.200
Witness fees and mileage
305.215
Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record
305.217
When deduction for amounts paid as wages or remuneration permitted
305.220
Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation
305.222
Determination of interest rate
305.225
Request of assistance by law enforcement agency; disclosure of tax records
305.228
Penalty for second dishonored payment of taxes; waiver
305.229
When penalties not imposed; rules
305.230
Qualifications of persons representing taxpayer; procedure for designating representative; rules
305.242
Representation before department or magistrate of designated partnership tax matters; designated tax partner
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; show cause; contempt; appeal
305.265
Deficiency notice; payment of deficiency; assessment; appeal; interest; rules
305.267
Extension of time to issue notice of deficiency or assessment
305.270
Refund of excess tax paid; claim procedure
305.271
Refund transfer or assignment prohibited; exception
305.275
Persons who may appeal due to acts or omissions
305.280
Time for filing appeals; denial of appeal
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; conditions; procedure; interest
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; rules
305.305
Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension
305.330
Tax liability of reorganized business entity
305.375
Disposition of penalties; payment of refunds
305.380
Definitions for ORS 305.385
305.385
Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules
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; determination of costs
305.403
Appeal of value of state-appraised industrial property in tax court
305.404
Oregon Tax Court; definitions; usage
305.405
Oregon Tax Court; creation; jurisdiction
305.410
Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases
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; dispute as to nature of tax; how determined; waiver; refund
305.420
Issuance of subpoenas; administration of oaths; depositions
305.422
Waiver of penalty for failure to timely file property return
305.425
Proceedings to be without jury and de novo; issues reviewable; rules of procedure
305.427
Burden of proof in tax court proceedings
305.430
Hearings to be open to public; report of proceedings; exception; confidential information
305.437
Damages for frivolous or groundless appeal or appeal to delay
305.440
Finality of unappealed decision of tax court; effect of appeal to Supreme Court
305.445
Appeals to Supreme Court; reviewing authority and action on appeal
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; vacancy; recommendation of appointees to fill vacancy
305.455
Qualifications of judge; inapplicability of disqualification-for-prejudice provision
305.460
Salary, expenses, disability and retirement of judge and magistrates
305.470
Presiding judge; functions
305.475
Offices of tax court; location of hearings
305.480
State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel
305.485
Records
305.487
Findings and policy
305.489
Considerations in adopting rules
305.490
Filing fees; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts
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; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate
305.501
Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge
305.505
Magistrate division records; statistical reports
305.525
Notice to taxpayer of right to appeal
305.560
Appeals procedure generally; procedure when taxpayer is not appellant; intervention
305.565
Stay of collection of taxes, interest and penalties pending appeal; exception; bond
305.570
Standing to appeal to regular division of tax court; perfection of appeal
305.575
Authority of tax court to determine deficiency
305.580
Exclusive remedies for certain determinations; priority of petitions
305.583
Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements
305.585
Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing
305.586
Legislative findings; policy on remedies for misspent bond proceeds
305.587
Tax court findings; orders; refunds; bond measure construction; other relief
305.589
Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs
305.591
Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied
305.605
Application of tax laws within federal areas in state
305.610
Reciprocal recognition of tax liability; actions in other states for Oregon taxes
305.612
Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules
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; costs; court review of determinations and orders; appeals
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; forms
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; alternate
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; qualifications; term; compensation and expenses
305.700
Officers; meetings; quorum; director as nonvoting member
305.705
Duties of chairperson
305.710
Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff
305.715
Determination of eligibility; certification of entities to be listed on tax return
305.720
Qualification for entity for contributions by checkoff
305.723
Eligibility roster
305.725
Application of entity
305.727
Instruction listing; qualifications
305.729
Signature exemption for applications by certain entities
305.730
Financial report of entity
305.735
Effect of qualification; notice if entity not qualified
305.740
Standards for continuing eligibility
305.745
Inclusion of eligible entities on tax return
305.747
Administrative expenses; crediting contributions to entities; rules
305.751
Rules
305.753
State Treasurer may solicit donations to eligible entities; department rules
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; issuance and payment of warrants
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; rules
305.799
Election to contribute refund to Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program
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; disbursement; cost of collection
305.840
Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form
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; distribution
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; prerequisites for warrant
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