| Oregon Revised Statutes and Revenue Administrative Rules |
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Oregon tax law resources
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| Oregon Revised Statutes |
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The Oregon Revised Statutes are located at the Oregon Legislative Web site.
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| Administrative Rules |
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The Department of Revenue´s administrative rule numbers correspond with the actual statute they interpret. Example: The Department of Revenue has written OAR 150-294.311 and OAR 150-294.311(30) to interpret ORS 294.311.
The official copies of all administrative rules can be found at the Oregon State Archives Web site. The official copy of our administrative rules is the printed copy stored at the Secretary of State´s office. Revenue also has copies of these official rules. Discrepancies, if any, between the online and printed version are satisfied in favor of the printed version. In particular, tables, special characters, and other special formatting may not translate properly. You may make and print copies of our administrative rules for personal use only.
Read our frequently asked questions about the administrative rules process.
Please visit this page periodically as notices of public hearings and electronic copies of proposed rules are posted throughout the year.
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| Proposed Rulemaking |
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The Department of Revenue proposes to amend two administrative rules related to the interest rate that applies under various tax laws. The changes to the rate are required by ORS 305.220 and are proposed to take effect January 1, 2009. The Notice of Proposed Rulemaking appears in the September 2008 Oregon Bulletin.
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| Proposed Rulemaking Hearing |
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The Department of Revenue filed Notices of Proposed Rulemaking Hearing with the Secretary of State. A public hearing is scheduled for 10:00 a.m. on Tuesday, July 22, 2008 at the department’s offices in Salem, Oregon. A summary of the proposed rule action and links to the notices and text of the proposed rules follow:
- Corporation tax and credits, insurance apportionment, inheritance tax credit, cigarette/other tobacco tax.
- Disclosure, estimated tax, military subtraction, kicker, farm capital gain, real estate sales withholding, biomass credit.
- Tax deferral, exemption, special assessments, roll corrections, central assessment and industrial property definitions and calculation.
- Department of Revenue processes related to criminal background checks of "subject persons."
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| Temporary Rule Adoption |
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The Department of Revenue filed two temporary rules with the Secretary of State. The rules relate to:
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| Final Rulemaking Action |
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Adoption of OAR 150-317.010, Substantial Nexus Guidelines.On May 5, 2008, the Department of Revenue filed a Certificate and Order for Filing with the Secretary of State reflecting adoption of OAR 150-317.010 by the agency on May 1, 2008. The certificate and text of the rule may be reviewed here.
Email: RulesCoordinator.dor@state.or.us
Fax: 503-945-8290
Phone: 503-945-8653
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Agency Rules Coordinator
Director’s Office
Department of Revenue
955 Center St NE
Salem OR 97301
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| Permanent Administrative Rules |
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Listed below are administrative rules that contain formatting that the official Oregon State Archives Web site does not reproduce.
Chapter 18 Judgments; Comparative Negligence; Damages; Garnishment
- 150-18.385 Oregon Department of Revenue Tax Garnishments and Orders to Withhold Child or Spousal Support
- 150-18.385-(A) Oregon Department of Revenue Other Agency Account Garnishments (1/1/08)
Chapter 118 Inheritance Tax
- 150-118.010(3) Apportionment of Tax
- 150-118.225 Extension of Time to Pay Tax
Chapter 180 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
- 150-180.455 Civil Penalties for Non Participating Manufacturers of the Master Settlement Agreement
Chapter 198 Special Districts
- 150-198.955(3)(a) Assets of Dissolved Districts
Chapter 222 City Boundary Changes; Mergers; Consolidation; Withdrawals
- 150-222.111(3) Calculating Phase-in City Tax Rates
Chapter 280 Local Budget
- 150-280.060(A) Calculating the Estimated Dollar Weighted Life for Local Option Taxes
- 150-294.480 Supplemental Budget Procedures and Distribution
Chapter 305 General Administration of Revenue Laws--Multistate Tax Compact
- 150-305.220(1) Computation of Interest on Deficiencies and Delinquencies (01/01/2007)
- 150-305.220(2) Interest on Refunds (01/01/2008)
- 150-305.385(6)-(B) Certificate of Compliance With Oregon Tax Laws
Chapter 307 Property Subject to Taxation
- 150-307.110 Property Financed with Revenue Bonds and Leased to a Taxable Owner May Receive a Partial Exemption
- 150-307.123 Strategic Investment Program
- 150-307.405(3) Pollution Control Exemption Expiration Dates
Chapter 308 Assessment of Property for Taxation
- 150-308.057 Continuing Education Requirements for Assessors and Appraisal Supervisors
- 150-308.059-(A) Continuing Education Requirement for Nonappraisal Managers
- 150-308.149(6) Minor Construction
- 150-308.156(5)-(C) Omitted Property--Allocating MAV
- 150-308.205-(C) Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
- 150-308.205-(F) Measuring Functional Obsolescence in Industrial Property
- 150-308.215(1)-(A) Real Market Value and Property Classification as Part of Assessment Roll (7/31/2006)
- 150-308.219 Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
- 150-308.234 Appraisal of Real Property
- 150-308.550(2)-(A) Allocation of Mobile Aircraft Property Value
Chapter 310 Levy of Property Tax; Tax Reduction Programs
- 150-310.055 Adjustment of Operating Tax Rate Limitation for Gap Bonds
- 150-310.090 Tax Rate Computation
- 150-310.110 Joint District Apportionment Formula
Chapter 310 Elderly Rental Assistance Program
- 150-310.630(8)(b)-(F) Limitation of Losses in Computing Household Income
Chapter 311 Collection of Property Taxes
- 150-311.105(1)(b) Applying Offsets to Ad Valorem Tax Levies
- 150-311.160 One-Fourth of One Percent Appeal Offset Procedure
- 150-311.812(3) Calculation of Interest on Refund
Chapter 312 Foreclosure of Property Tax Liens
- 150-312.030(1)(d) Interest Calculated to the Date of Publication
- 150-312.030(2) Monthly Interest Calculated on All Years in the Foreclosure Process Until Judgment Is Taken
- 150-312.110 Five Percent Foreclosure Penalty
Chapter 314 Income Taxation Generally
- 150-314.258 Withholding on Real Property Interest Conveyances (1/1/08)
- 150-314.280-(I) Modified Factors for Carriers of Freight or Passengers: Special Rules -- Airlines
- 150-314.280-(K) Modified Factors for Companies Engaged in Sea Transportation Service
- 150-314.280-(L) Modified Factors for Companies Involved in Interstate River Transportation Service
- 150-314.302 Interest on Deferred Oregon Tax Liability with Respect to Installment Obligations
- 150-314.306 Reduction of Tax Attributes after Discharge of Debt
- 150-314.402(1) Computation of Penalty for Substantial Understatement of Taxable Income
- 150-314.415(2)(f)-(A) Interest Computation -- Offset (01/01/2006)
- 150-314.415(2)(f)-(B) Refund Offset Priority (01/01/2006)
- 150-314.415(7) Separate Refunds When a Joint Return Has Been Filed (1/1/08)
- 150-314.525(1)-(A) Corporation Estimated Tax: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
- 150-314.525(1)-(B) Estimated Tax: Consolidated Return Underpayments
- 150-314.525(5) Underpayment of Estimated Tax; First and Second Installment for Large Corporations
- 150-314.615-(F) Apportionment for Long-Term Construction Contracts
- 150-314.615-(G) Special Rules: Installment Sales
- 150-314.640 Allocation of Interest and Dividends
- 150-314.655(3) Property Factor; Averaging Property Value
- 150-314.675 Apportionment of Net Loss
- 150-314.724(3) Partnership Penalty (7/31/07)
Chapter 315 Tax Credits
- 150-315.204-(B) Dependent Care Assistance Credit
- 150-315.208 Dependent Care Facility Credit
- 150-315.304(2) Pollution Control Facilities: Computation of Credit
Chapter 316 Personal Income Tax General Provisions
- 150-316.007 Oregon Net Operating Losses--Treatment Before 1985
- 150-316.014 Oregon Net Operating Losses--Treatment After 1984
- 150-316.048 Taxable Income of Resident
- 150-316.078 Oregon Child Care Credit
- 150-316.109 Credit for the Gain on the Sale of a Residence Taxed by Another State
- 150-316.117-(A) Proration of Income and Deductions for Nonresidents and Part-Year Residents
- 150-316.124(2) Nonresident Partners: Guaranteed Payments
- 150-316.127-(A) Gross Income of Nonresidents; Personal Services (01/20/2006)
- 150-316.130(2)(c)-(A) Alimony Deduction--for Part-year and Nonresidents
- 150-316.193 Voluntary Withholding for Retired Members of the Uniformed Services
- 150-316.197(1)(a)-(B) Withholding: Payment Due Dates
- 150-316.298 Accumulation Distribution Credit for Oregon Taxes Paid by Trust During Income Accumulation Years
- 150-316.362(1)(c) Oregon Multiple Funeral Trust Tax Return
- 150-316.567 Allocation of Joint Estimated Tax Payments
- 150-316.587(8)-(B) Estimated Tax: Joint Return to Single or Separate Return
- 150-316.680-(A) Oregon Lottery Winnings and Losses
- 150-316.680(1)(a) U.S. Government Obligations
- 150-316.680(2)(a) Addition for Original Issue Discount (OID)
- 150-316.680(2)(c) Modification of Federal Taxable Income: Adding Federal Estate Tax Attributable to Income in Respect of a Decedent Not Taxable by Oregon
- 150-316.681 U.S. Government Interest in Retirement Accounts
- 150-316.685(1) Federal Tax Deduction: Accrual Method of Accounting Required; Deductions Allowable to Cash Basis Taxpayers; Refunds to Be Included
- 150-316.695(1)(c)-(A) Modification of Federal Taxable Income: Oregon Income Tax Claimed as an Itemized Deduction
- 150-316.707(1)-(A) Basis of Depreciable Assets Moved into Oregon
- 150-316.737 Amount Specially Taxed Under Federal Law to Be Included in Computation of State Taxable Income: Accumulation Distributions
- 150-316.789 Time Limitations Affected by Desert Storm
Chapter 317 Corporation Excise Tax Act of 1929: Rules and General Provisions
- 150-317.013 Capital Losses--Carrybacks and Carry-overs
- 150-317.154 Research Tax Credit: Alternative Computation (07/31/2006)
- 150-317.259-(A) Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
- 150-317.310(2) Bad Debt Reserve of Financial Institutions That Have Changed From Reserve Method to Specific Charge-off Method
- 150-317.476(4) Limitation on Oregon Net Loss Deduction
- 150-317.713 Limitations on Deduction of Group Losses
- 150-317.720 Computation of Taxable Income; Excess Loss Accounts
Chapter 321 Timber Taxes
- 150-321.005(9) Establishing Legal Taxpayer for FPHT
- 150-321.207(1) Forestland Valuation Rule
- 150-321.353(1) Forestland Classification
Chapter 323 Cigarette Tax
- 150-323.480(1)-(A) Civil Penalties for Violation of Cigarette Tax Provisions
- 150-323.480(1)-(B) Civil Penalties for Violation of Cigarette Tax Stamping Provisions
- 150-323.630-(A) Civil Penalties for Violation of Other Tobacco Products Tax
- 150-323.630-(B) Civil Penalties for Failure to Pay Other Tobacco Products Tax
Chapter 457 Urban Renewal
- 150-457.450 Distribution of Remaining Tax Increment Funds (01/01/2007)
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