GroundRules
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- ORS 305.079 · Charges for maps, documents or publications.
- ORS 305.080 · [Formerly 306.080; repealed by 1969 c.520 §49]
- ORS 305.081 · Definitions.
- ORS 305.083 · [1969 c.520 §13; repealed by 1973 c.402 §30]
- ORS 305.084 · Financial institution data match system.
- ORS 305.085 · [1969 c.479 §3; 1973 c.402 §4; 2003 c.794 §253; renumbered 305.079 in 2017]
- ORS 305.086 · Delinquent child support obligor.
- ORS 305.088 · Disclosure of transmission prohibited.
- ORS 305.090 · [Formerly 306.090; repealed by 1983 c.605 §6]
- ORS 305.091 · Authorized purposes.
- ORS 305.094 · Rules.
- ORS 305.100 · Rules; forms.
- ORS 305.102 · Local budget and property tax law; compliance with constitutional limit; rules.
- ORS 305.105 · Declaratory rulings by department; rules.
- ORS 305.110 · Duty to construe tax laws; instruction of officers acting under tax laws.
- ORS 305.115 · [1969 c.520 §10; 1977 c.870 §8; 1979 c.527 §1; 1979 c.687 §5; 1981 c.139 §6; 1985 c.761 §7; 1987 c.512 §1; 1987 c.758 §7; 1991 c.459 §11; repealed by 1995 c.650 §114]
- ORS 305.120 · Enforcement of tax laws.
- ORS 305.125 · Application of administrative rules.
- ORS 305.127 · Means of providing notice required by department; rules.
- ORS 305.128 · Tax return deemed to be filed and advance payment made on last day prescribed by law.
- ORS 305.130 · Department as party to actions involving property subject to certain tax liens; complaint and summons.
- ORS 305.140 · Power to release real property from certain tax liens.
- ORS 305.145 · When interest required to be waived; power to waive, reduce or compromise small tax balance or penalty and interest; rules.
- ORS 305.150 · Closing agreements.
- ORS 305.155 · Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens.
- ORS 305.157 · Extending statutory periods of limitation.
- ORS 305.160 · Reports from public officers.
- ORS 305.170 · Complaints concerning tax laws; recommendations to Legislative Assembly.
- ORS 305.180 · Effect of tax warrant for purposes of out-of-state collection.
- ORS 305.182 · Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
- ORS 305.184 · Certificate of outstanding warrants; fee; rules.
- ORS 305.190 · Subpoenaing and examining witnesses, books and papers; application to tax court for disobeyance of subpoena.
- ORS 305.192 · Disclosure of books and papers relating to appraisal or assessment of industrial property.
- ORS 305.193 · Disclosure of tax information to designated persons; rules.
- ORS 305.195 · Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information.
- ORS 305.200 · Witness fees and mileage.
- ORS 305.210 · [Formerly 306.210; repealed by 1981 c.705 §8]
- ORS 305.215 · Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record.
- ORS 305.217 · When deduction for amounts paid as wages or remuneration permitted.
- ORS 305.220 · Interest on deficiency, delinquency or refunds; adjustments in rates; rules; computation.
- ORS 305.222 · Determination of interest rate.
- ORS 305.225 · Request of assistance by law enforcement agency; disclosure of tax records.
- ORS 305.227 · [1985 c.85 §2; repealed by 1993 c.593 §10]
- ORS 305.228 · Penalty for second dishonored payment of taxes; waiver.
- ORS 305.229 · When penalties not imposed; rules.
- ORS 305.230 · [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1; 2008 c.45 §1; 2009 c.5 §11; 2009 c.909 §11; 2010 c.82 §11; 2011 c.7 §11; 2012 c.31 §11; 2013 c.377 §11; 2014 c.52 §11; 2015 c.442 §11; 2016 c.33 §12; 2017 c.527 §13; 2018 c.101 §13; 2019 c.319 §13; 2021 c.456 §14; renumbered 305.239 in 2021]
- ORS 305.231 · [2021 c.2 §6; 2021 c.591 §6; 2023 c.602 §47; repealed by 2024 c.70 §72]
- ORS 305.239 · Qualifications of persons representing taxpayer; procedure for designating representative; rules.
- ORS 305.240 · [1969 c.520 §14; repealed by 1979 c.596 §2]
- ORS 305.242 · Representation before department or magistrate of designated partnership tax matters; designated tax partner.
- ORS 305.245 · Representation before tax court magistrate by officer or employee of local government or department.
- ORS 305.250 · [1969 c.520 §12; repealed by 1975 c.705 §12]
- ORS 305.260 · Representation before department or magistrate by former department personnel prohibited.
- ORS 305.261 · Department to establish program to assist tax practitioners.
- ORS 305.262 · Department to establish program dedicating resources to assisting representatives of corporations.
- ORS 305.263 · Order requiring filing report or return; show cause; contempt; appeal.
- ORS 305.265 · Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
- ORS 305.267 · Extension of time to issue notice of deficiency or assessment.
- ORS 305.270 · Refund of excess tax paid; claim procedure.
- ORS 305.271 · Refund transfer or assignment prohibited; exception.
- ORS 305.275 · Persons who may appeal due to acts or omissions.
- ORS 305.280 · Time for filing appeals; denial of appeal.
- ORS 305.283 · [1993 c.270 §11; repealed by 1995 c.650 §114]
- ORS 305.285 · Correction of tax and assessment rolls for subsequent tax years during pendency of appeal.
- ORS 305.286 · Potential refund credit in property tax appeals; conditions; procedure; interest.
- ORS 305.287 · Determination of real market value of property tax account or components.
- ORS 305.288 · Valuation changes for residential property substantial value error or for good and sufficient cause.
- ORS 305.290 · Extension of time for making assessment due to bankruptcy.
- ORS 305.295 · Cancellation of tax, penalty or interest; rules.
- ORS 305.305 · Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension.
- ORS 305.330 · Tax liability of reorganized business entity.
- ORS 305.350 · [1977 c.790 §1; repealed by 1985 c.105 §1]
- ORS 305.355 · [1977 c.790 §2; repealed by 1985 c.105 §1]
- ORS 305.360 · [1977 c.790 §3; repealed by 1985 c.105 §1]
- ORS 305.365 · [1977 c.790 §4; repealed by 1985 c.105 §1]
- ORS 305.375 · Disposition of penalties; payment of refunds.
- ORS 305.380 · Definitions for ORS 305.385.
- ORS 305.385 · Agencies to supply licensee and contractor lists; contents; effect of department determination on taxpayer status of licensee or contractor; rules.
- ORS 305.390 · Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.
- ORS 305.392 · Process for limiting scope of third-party subpoena.
- ORS 305.394 · When industrial plant owner may choose not to produce information sought by subpoena.
- ORS 305.396 · Protection of confidentiality of industrial property information obtained by subpoena.
- ORS 305.398 · Disclosure and use of industrial property confidential information obtained by third-party subpoena.
- ORS 305.400 · Payment of costs of subpoena compliance; determination of costs.
- ORS 305.403 · Appeal of value of state-appraised industrial property in tax court.
- ORS 305.404 · Oregon Tax Court; definitions; usage.
- ORS 305.405 · Oregon Tax Court; creation; jurisdiction.
- ORS 305.410 · Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases.
- ORS 305.412 · Jurisdiction to determine value.
- ORS 305.414 · Standing of association or organization.
- ORS 305.415 · Service of papers and process.
- ORS 305.418 · When transmitted complaint or petition considered to be filed.
- ORS 305.419 · Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund.
- ORS 305.420 · Issuance of subpoenas; administration of oaths; depositions.
- ORS 305.422 · Waiver of penalty for failure to timely file property return.
- ORS 305.425 · Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
- ORS 305.427 · Burden of proof in tax court proceedings.
- ORS 305.430 · Hearings to be open to public; report of proceedings; exception; confidential information.
- ORS 305.435 · [1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30; 1991 c.459 §16; 1997 c.541 §62; repealed by 1995 c.650 §114]
- ORS 305.437 · Damages for frivolous or groundless appeal or appeal to delay.