GroundRules
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- ORS 305.440 · Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
- ORS 305.445 · Appeals to Supreme Court; reviewing authority and action on appeal.
- ORS 305.447 · Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court.
- ORS 305.450 · Publication of tax court decisions.
- ORS 305.452 · Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
- ORS 305.455 · Qualifications of judge; inapplicability of disqualification-for-prejudice provision.
- ORS 305.460 · Salary, expenses, disability and retirement of judge and magistrates.
- ORS 305.465 · [1961 c.533 §6; repealed by 1975 c.706 §10]
- ORS 305.470 · Presiding judge; functions.
- ORS 305.475 · Offices of tax court; location of hearings.
- ORS 305.480 · State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel.
- ORS 305.485 · Records.
- ORS 305.487 · Findings and policy.
- ORS 305.489 · Considerations in adopting rules.
- ORS 305.490 · Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts.
- ORS 305.492 · Fees and expenses of witnesses.
- ORS 305.493 · Fees for transcripts or copies of records.
- ORS 305.494 · When shareholder may represent corporation in tax court proceedings.
- ORS 305.495 · [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]
- ORS 305.498 · Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate.
- ORS 305.500 · [1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995]
- ORS 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.
- ORS 305.505 · Magistrate division records; statistical reports.
- ORS 305.510 · [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]
- ORS 305.514 · [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]
- ORS 305.515 · [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1; 1971 c.567 §16; 1973 c.752 §11; 1975 c.705 §3; 1977 c.870 §33; 1977 c.892 §55; 1983 c.673 §19; 1985 c.407 §2; 1985 c.759 §39; 1985 c.816 §41; 1989 c.760 §2; 1991 c.459 §18; 1991 c.790 §18; 1993 c.270 §13; 1993 c.612 §2; 1997 c.99 §45; 1997 c.170 §19; repealed by 1995 c.650 §114]
- ORS 305.520 · [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]
- ORS 305.525 · Notice to taxpayer of right to appeal.
- ORS 305.530 · [1961 c.533 §27; 1967 c.78 §10; 1971 c.567 §17; 1975 c.762 §18; 1977 c.870 §14; repealed by 1995 c.650 §114]
- ORS 305.535 · [1961 c.533 §28; 1969 c.355 §2; 1977 c.870 §15; 1977 c.892 §57; 1981 c.804 §85; 1983 s.s. c.5 §2; 1991 c.459 §20; 1993 c.270 §14; repealed by 1995 c.650 §114]
- ORS 305.540 · [1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]
- ORS 305.543 · [1983 c.673 §21; 1991 c.459 §21; 1997 c.541 §69; repealed by 1995 c.650 §114]
- ORS 305.545 · [1961 c.533 §32; repealed by 1995 c.650 §114]
- ORS 305.550 · [1961 c.533 §31; 1971 c.351 §2; repealed by 1995 c.650 §114]
- ORS 305.555 · [1961 c.533 §33; 1993 c.270 §15; repealed by 1995 c.650 §114]
- ORS 305.560 · Appeals procedure generally; procedure when taxpayer is not appellant; intervention.
- ORS 305.565 · Stay of collection of taxes, interest and penalties pending appeal; exception; bond.
- ORS 305.570 · Standing to appeal to regular division of tax court; perfection of appeal.
- ORS 305.575 · Authority of tax court to determine deficiency.
- ORS 305.580 · Exclusive remedies for certain determinations; priority of petitions.
- ORS 305.583 · Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements.
- ORS 305.585 · Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing.
- ORS 305.586 · Legislative findings; policy on remedies for misspent bond proceeds.
- ORS 305.587 · Tax court findings; orders; refunds; bond measure construction; other relief.
- ORS 305.589 · Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs.
- ORS 305.591 · Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied.
- ORS 305.605 · Application of tax laws within federal areas in state.
- ORS 305.610 · Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
- ORS 305.612 · Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules.
- ORS 305.615 · Apportionment of moneys received from United States in lieu of property taxes.
- ORS 305.620 · Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals.
- ORS 305.625 · State and political subdivisions are employers for purpose of withholding city or county income tax.
- ORS 305.630 · Compliance with city or county income tax ordinance required.
- ORS 305.635 · Rate of withholding to be designated by city or county; forms.
- ORS 305.640 · Discrimination among employers prohibited.
- ORS 305.645 · Department of Revenue to provide services to political subdivisions.
- ORS 305.653 · Multistate Tax Compact.
- ORS 305.655 · [1967 c.242 §1; 1989 c.625 §75; repealed by 2013 c.407 §4]
- ORS 305.660 · Director of department to represent state; alternate.
- ORS 305.665 · Appointment of consultants from political subdivisions imposing taxes having multistate impact.
- ORS 305.670 · [1967 c.242 §5; repealed by 1979 c.691 §7]
- ORS 305.675 · Application of compact provisions relating to interstate audits.
- ORS 305.676 · Mediation and arbitration laws not applicable to Multistate Tax Commission processes.
- ORS 305.685 · Multistate Tax Commission Revolving Account.
- ORS 305.686 · Collection and maintenance of self-reported taxpayer demographic data.
- ORS 305.687 · Use and presentation of demographic data by department.
- ORS 305.688 · Implementation of data collection schedule; rules.
- ORS 305.690 · Definitions for ORS 305.690 to 305.753.
- ORS 305.695 · Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses.
- ORS 305.700 · Officers; meetings; quorum; director as nonvoting member.
- ORS 305.705 · [1989 c.987 §6; repealed by 2021 c.8 §14]
- ORS 305.710 · [1989 c.987 §7a; 2007 c.822 §2; repealed by 2021 c.8 §14]
- ORS 305.715 · Determination of eligibility; certification of entities to be listed on schedule of tax return.
- ORS 305.720 · Qualification for entity for contributions by checkoff; period of eligibility; reapplication.
- ORS 305.723 · [2007 c.822 §4; repealed by 2021 c.8 §14]
- ORS 305.725 · Application of entity.
- ORS 305.727 · [1999 c.1032 §2; 2001 c.677 §1; 2007 c.822 §§6,7; 2013 c.779 §7; 2017 c.487 §1; 2019 c.224 §7; repealed by 2021 c.8 §14]
- ORS 305.729 · [2007 c.822 §8; repealed by 2021 c.8 §14]
- ORS 305.730 · Financial report of entity.
- ORS 305.735 · [1989 c.987 §12; repealed by 2021 c.8 §14]
- ORS 305.740 · Commission examination for continuing eligibility; disqualification order.
- ORS 305.745 · Inclusion of eligible entities on schedule of tax return.
- ORS 305.747 · Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules.
- ORS 305.749 · [Formerly 305.835; 1993 c.797 §29; 1995 c.79 §116; 2005 c.94 §25; 2005 c.836 §13; 2007 c.822 §13; repealed by 2007 c.822 §24]
- ORS 305.751 · [1993 c.726 §8; repealed by 2021 c.8 §14]
- ORS 305.753 · State Treasurer may solicit donations to eligible entities; department rules.
- ORS 305.754 · Designation of contribution to political party on income tax return.
- ORS 305.755 · [Formerly 306.260; repealed by 1969 c.166 §8 and 1969 c.520 §49]
- ORS 305.756 · Oregon Political Party Fund.
- ORS 305.757 · Payments to treasurers of political parties.
- ORS 305.758 · Payment to political party considered contribution for purposes of campaign finance regulation.
- ORS 305.759 · Contribution to political party on income tax return not to be claimed as tax credit.
- ORS 305.760 · Paying over funds to State Treasurer and writing checks for refunds.
- ORS 305.762 · Election for direct deposit of personal income tax refund.
- ORS 305.765 · Refund of taxes adjudged invalid.
- ORS 305.770 · Report of taxpayers paying invalid tax; issuance and payment of warrants.
- ORS 305.775 · Interest on amount of refund in certain cases.
- ORS 305.780 · Taxes due prior to year in which suit brought.
- ORS 305.785 · Appropriation.
- ORS 305.790 · Manner of payment of certain costs and expenses.