ORS § 319.570 — OR Code / Title 29 / Chapter 319 / Section 319.570
319.570 Faithful performance bond
Status: in_force

(1) At the time of filing the application for a user’s license, the Department of Transportation may require the user of fuel in a motor vehicle to file with the department, in such form as shall be prepared by the department, a bond duly executed by the user as principal with a corporate surety authorized to transact business in this state. The bond shall be payable to the State of Oregon conditioned upon faithful performance of all the requirements of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , including the payment of all taxes, penalties and other obligations of such user arising out of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) and 319.990 (Penalties) (4).

(2) The total amount of the bond or bonds required of any user of fuel in a motor vehicle shall be fixed by the department and may be increased or reduced by the department at any time subject to the limitations provided in this section. The total amount of the bond or bonds required of any user of fuel in a motor vehicle shall be equivalent to twice the estimated monthly tax of the user, determined in such manner as the department considers proper. However, the total amount of the bond or bonds required of any user of fuel in a motor vehicle shall never be less than $10. Any bond given in connection with ORS 319.510 (Short title) to 319.880 (Disposition of moneys) shall be a continuing instrument and shall cover any and all periods of time including the first and all subsequent periods for which a license may be granted in consequence of the giving of the bond. The liability of the surety on the bond for the aggregate of all claims which arise thereunder shall not exceed the amount of the penalty of the bond. No recovery on any bond or any execution of any new bond shall invalidate any bond, but the total recoveries under any one bond shall not exceed the amount of the bond. [Amended by 1959 c.188 §5; 1967 c.359 §692]

Source: Section 319.570 — Faithful performance bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 320.420 — OR Code / Title 29 / Chapter 320 / Section 320.420
320.420 Collection of use tax
Status: in_force

(1) A seller shall collect the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) from a purchaser of a taxable motor vehicle and give the purchaser a receipt for the use tax in the manner and form prescribed by the Department of Revenue if:

(a) The seller is:

(A) Engaged in business in this state;

(B) Required to collect the use tax; or

(C) Authorized by the department, under rules the department adopts, to collect the use tax and, for purposes of the use tax, regarded as a seller engaged in business in this state; and

(b) The seller makes sales of taxable motor vehicles for storage, use or other consumption in this state that are subject to the use tax.

(2) A seller required to collect the use tax under this section shall collect the tax:

(a) At the time of the taxable sale; or

(b) If the storage, use or other consumption of the taxable motor vehicle is not taxable at the time of sale, at the time the storage, use or other consumption becomes taxable.

(3) To ensure the proper administration of ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) , and to prevent evasion of the use tax, the following presumptions are established:

(a) A taxable motor vehicle is stored, used or otherwise consumed in this state if it is present in this state for private or public display or storage.

(b) Intentionally left blank —Ed.

(A) A taxable motor vehicle sold by any seller for delivery in this state was sold for storage, use or other consumption in this state unless the contrary is proved.

(B) The burden of proving the contrary is on the seller unless the seller takes from the purchaser a resale certificate to the effect that the taxable motor vehicle was purchased for resale in the ordinary course of the purchaser’s business.

(c) Intentionally left blank —Ed.

(A) A taxable motor vehicle delivered outside this state to a purchaser known by the seller to be a resident of this state was purchased from the seller for storage, use or other consumption in this state and stored, used or otherwise consumed in this state unless the contrary is proved.

(B) The contrary may be proved by:

(i) A statement in writing, signed by the purchaser or an authorized agent of the purchaser and retained by the seller, that the taxable motor vehicle was purchased for storage, use or other consumption exclusively at a designated point or points outside this state; or

(ii) Other evidence satisfactory to the department that the taxable motor vehicle was not purchased for storage, use or other consumption in this state. [2017 c.750 §93]

Source: Section 320.420 — Collection of use tax; time of collection; presumptions of use in this state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.130 — OR Code / Title 29 / Chapter 323 / Section 323.130
323.130 Issuance and display of license
Status: in_force

(1) Upon receipt of a completed application, the statement required by ORS 323.106 (Certification of intent to comply with reporting, recordkeeping and directory participation requirements) and bonds or other security required by the Department of Revenue under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , the department may issue a distributor’s license to the applicant. A separate license shall be issued for each place of business of the distributor within the state. A license is valid only for engaging in business as a distributor at the place designated on the license. The license shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until suspended or revoked.

(2) The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or any other state or federal cigarette tax law.

(3) Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court) , a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(4) For purposes of this section, an application to renew a distributor’s license shall be considered the same as an application for an initial distributor’s license. [1965 c.525 §39; 2003 c.801 §17; 2003 c.804 §15]

Source: Section 323.130 — Issuance and display of license; circumstances for not issuing license; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 321.035 — OR Code / Title 29 / Chapter 321 / Section 321.035
321.035 Determination of moneys available in Oregon Forest Land Protection Fund
Status: in_force

(1) For purposes of determining the moneys available in the Oregon Forest Land Protection Fund described in ORS 477.750 (Oregon Forest Land Protection Fund) as of February 16, such shall be the balance shown on such date less the total of:

(a) The unexpended balance as of February 16 of the amount budgeted to be expended from the account for the fiscal year in which the determination is made; and

(b) The amount budgeted to be expended from the account for the following fiscal year.

(2) The insurance principle is recognized in providing funds for emergency forest fire control. [1953 c.375 §4; 1961 c.297 §4; 1963 c.88 §1; 1967 c.429 §7; 1985 c.759 §8]

Source: Section 321.035 — Determination of moneys available in Oregon Forest Land Protection Fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.775 — OR Code / Title 29 / Chapter 305 / Section 305.775
305.775 Interest on amount of refund in certain cases
Status: in_force

If an appeal from or petition for certiorari to review a decision of the Supreme Court of Oregon, holding a tax law or any part thereof invalid, is taken to the Supreme Court of the United States and that court does not reverse or modify the decision of the Supreme Court of Oregon, the refund of the invalid taxes shall include interest on the amount paid at the rate of six percent from the date of the last decision of the Supreme Court of Oregon in the matter to the date of filing with the Secretary of State of the report and list of taxpayers entitled to the refunds as required by ORS 305.770 (Report of taxpayers paying invalid tax) . [Formerly 306.300]

Source: Section 305.775 — Interest on amount of refund in certain cases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.703 — OR Code / Title 29 / Chapter 323 / Section 323.703
323.703 Delivery sales to persons under 21 years of age prohibited
Status: in_force

A person may not make a delivery sale of tobacco to a person who is under 21 years of age. [2003 c.804 §74; 2021 c.179 §7]

Source: Section 323.703 — Delivery sales to persons under 21 years of age prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 321.709 — OR Code / Title 29 / Chapter 321 / Section 321.709
321.709 Small tract forestland qualification requirements
Status: in_force

(1) To qualify for small tract forestland assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) for each tax year:

(a) The owner of the land that is the subject of an application filed under ORS 321.706 (Application for small tract forestland qualification) must own or hold common ownership interest in at least 10 acres of Oregon forestland but less than 5,000 acres of Oregon forestland;

(b) The land that is the subject of the application must constitute all forestland within a single tax lot and all forestland within contiguous parcels owned or held in common ownership by the owner; and

(c) The forestland that is the subject of the application must meet minimal stocking and species requirements applicable to forestland under rules adopted by the Department of Revenue.

(2) Intentionally left blank —Ed.

(a) Whether land qualifies for small tract forestland assessment shall be determined as of January 1 of each assessment year.

(b) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but is disqualified from small tract forestland assessment prior to July 1 of the same assessment year, the land shall be assessed as provided under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law.

(c) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but ceases to meet the qualifications for small tract forestland assessment on or after July 1, the land shall continue to be assessed as small tract forestland for the current tax year.

(d) The land that is the subject of the application must not have been disqualified from small tract forestland assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) for any of the five tax years preceding the year for which small tract forestland assessment is sought under this section.

(3) For each year that land qualifies for small tract forestland assessment, the county assessor shall enter the notation “potential additional tax liability” on the assessment and tax roll. [2003 c.454 §4]

Source: Section 321.709 — Small tract forestland qualification requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.747 — OR Code / Title 29 / Chapter 305 / Section 305.747
305.747 Administrative expenses
Status: in_force

(1) Amounts equal to the amounts checked off under ORS 305.745 (Inclusion of eligible entities on schedule of tax return) shall be remitted by the Department of Revenue to the State Treasurer who shall deposit the amounts in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) .

(2) Intentionally left blank —Ed.

(a) Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for use in reimbursing the General Fund for costs paid or incurred by the Oregon Charitable Checkoff Commission in administering the checkoff programs established under ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) . No more than one percent of the moneys generated by the checkoff programs per fiscal year ending June 30, 1990, or per any fiscal year thereafter, is appropriated under this paragraph.

(b) Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for use in reimbursing the General Fund for costs paid or incurred by the department in administering the checkoff program established under ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) . The department shall adopt by rule a formula or other method of determining the cost of administering each checkoff program. Each program shall be charged the cost of administration not to exceed 10 percent of the amount received in checkoff contributions.

(c) Moneys appropriated under this subsection shall be transferred to the General Fund on a quarterly basis.

(3) The records of the department shall reflect the amount that the department has credited to each entity less administrative expenses. Subject to ORS 305.745 (Inclusion of eligible entities on schedule of tax return) (3), the amount credited to each entity shall be equal to the amount checked off for that entity under ORS 305.745 (Inclusion of eligible entities on schedule of tax return) less administrative expenses. The net amount of moneys credited to an entity shall be transferred by the department to the entity, as specified by law, on a periodic basis, or is continuously appropriated to the department for payment to the entity and the department shall pay and remit the net amount credited to the entity, without interest, to the entity on a periodic basis. The department shall adopt rules governing the transferring or remitting of checkoff moneys to the entities for which the amounts were checked off. The rules shall specify the time, no less often than quarterly, that the moneys are to be transferred or remitted to the entities by the department.

(4) Moneys contributed in accordance with ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) shall be deposited as follows:

(a) In the Oregon Veterans Home Account established in ORS 408.368 (Oregon Veterans’ Home Account) , if contributed to an Oregon Veterans’ Home, as defined in ORS 408.362 (Definitions) .

(b) In the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund established in ORS 406.083 (Veterans Suicide Prevention and Outreach Program Fund) , if contributed to the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program.

(c) In the Nongame Wildlife Fund established in ORS 496.385 (Nongame Wildlife Fund) , if contributed to the Nongame Wildlife Fund.

(d) In the Alzheimer’s Disease Research Fund established in ORS 431A.650 (Alzheimer’s Disease Research Fund) , if contributed to the Alzheimer’s Disease Research Fund.

(e) In the Oregon Military Emergency Financial Assistance Fund established in ORS 396.364 (Oregon Military Emergency Financial Assistance Fund) , if contributed to the Oregon Military Emergency Financial Assistance Program.

(f) In the subaccount established pursuant to section 36 (2), chapter 1084, Oregon Laws 1999, or a successor subaccount, account or fund, an amount as credited to the subaccount or its successor, if contributed to assist in child abuse and neglect prevention.

(g) In the Oregon Prenatal to Kindergarten Program Trust Fund established in ORS 329.183 (Oregon Prenatal to Kindergarten Program Trust Fund) , if contributed for the purposes of the Oregon Prenatal to Kindergarten Program Trust Fund.

(5) Intentionally left blank —Ed.

(a) The department shall be responsible for the expenditure of all commission funds and the Director of the Department of Revenue shall sign all vouchers for obligations incurred or for expenditures authorized by the commission.

(b) The director, on behalf of the commission, shall execute all agreements, contracts or other documents entered into or approved by the commission.

(c) Subject to any applicable provisions of the State Personnel Relations Law and the approval of the commission, the department may employ or remove executive, technical and expert assistants and other employees as needed and fix their compensation. However, executive, technical and expert assistants shall be in the unclassified service for purposes of the State Personnel Relations Law. [1989 c.987 §15; 1995 c.79 §114; 2007 c.822 §12; 2021 c.8 §9; 2023 c.547 §34]

Source: Section 305.747 — Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.124 — OR Code / Title 29 / Chapter 316 / Section 316.124
316.124 Determination of adjusted gross income of nonresident partner
Status: in_force

(1) In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner’s distributive share of items of partnership income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of the partner, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules in ORS 316.127 (Income of nonresident from Oregon sources) .

(2) In determining the sources of a nonresident partner’s income, no effect shall be given to a provision in the partnership agreement which:

(a) Characterizes payments to the partner as being for services or for the use of capital, or allocated to the partner, as income or gain from sources outside this state, a greater proportion of the partner’s distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside this state to partnership income or gain from all sources, except as authorized in subsection (4) of this section; or

(b) Allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources in this state than the proportionate share of the partner, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection (4) of this section.

(3) Any modification to federal taxable income described in this chapter that relates to an item of partnership income, gain, loss or deduction (or item thereof) shall be made in accordance with the partner’s distributive share, for federal income tax purposes of the item to which the modification relates, but limited to the portion of such item derived from or connected with sources in this state.

(4) The department may, on application, authorize the use of such other methods of determining a nonresident partner’s portion of partnership items derived from or connected with sources in this state, and the modifications related thereto, as may be appropriate and equitable, on such terms and conditions as it may require.

(5) A nonresident partner’s distributive share of items of income, gain, loss or deduction (or item thereof) shall be determined under ORS 314.714 (Character of partnership income) (2). The character of partnership items for a nonresident partner shall be determined under ORS 314.714 (Character of partnership income) (1). [1989 c.625 §32 (enacted in lieu of 316.352)]

Source: Section 316.124 — Determination of adjusted gross income of nonresident partner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.421 — OR Code / Title 29 / Chapter 308a / Section 308a.421
308A.421 Effect of designation or removal for property tax purposes
Status: in_force

A determination by the State Fish and Wildlife Commission to designate land as eligible for wildlife habitat special assessment under ORS 308A.415 (Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment) or to remove that designation under ORS 308A.418 (Removal of designation upon request of city or county) shall for property tax purposes be effective as of the tax year beginning the July 1 immediately following the determination. [2003 c.539 §7b]

Source: Section 308A.421 — Effect of designation or removal for property tax purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.167 — OR Code / Title 29 / Chapter 315 / Section 315.167
315.167 Agriculture workforce housing credit application
Status: in_force

(1) Prior to the completion of an agriculture workforce housing project for which credit under ORS 315.164 (Agriculture workforce housing projects) will be claimed, an owner or operator of agriculture workforce housing shall apply to the Housing and Community Services Department for a letter of credit approval.

(2) The application shall be on such form as is prescribed by the Housing and Community Services Department and shall provide:

(a) The name, address and taxpayer identification number of the taxpayer;

(b) The location of the proposed agriculture workforce housing;

(c) A description of the project identifying the type of housing that is the subject of the agriculture workforce housing project;

(d) An estimate of the eligible costs of the agriculture workforce housing project;

(e) The number of units in the project dedicated to agriculture workforce housing and the eligible costs associated with the units;

(f) The amount of credit to be claimed by the owner or operator of agriculture workforce housing, and the amount of credit, if any, to be claimed by a contributor under ORS 315.169 (Agriculture workforce housing contributor credit) ; and

(g) Any other information as the Housing and Community Services Department may require.

(3) The Housing and Community Services Department may review applications using any reasonable system of prioritizing review established by department rule.

(4) Upon approval of an application, the Housing and Community Services Department shall prepare a letter of credit approval. The letter shall state the approved amount of estimated eligible costs for the agriculture workforce housing project and, if applicable, the portion of credit to be claimed by an owner or operator of agriculture workforce housing under ORS 315.164 (Agriculture workforce housing projects) and the portion of credit to be claimed by a contributor under ORS 315.169 (Agriculture workforce housing contributor credit) . The letter shall be sent:

(a) To the owner or operator of agriculture workforce housing, if any credit is to be claimed under ORS 315.164 (Agriculture workforce housing projects) ; and

(b) To the contributor, if any credit is to be claimed under ORS 315.169 (Agriculture workforce housing contributor credit) and if the contributor has been identified at the time of approval.

(5) At the conclusion of each calendar year, the Housing and Community Services Department shall send a list of the names, addresses and taxpayer identification numbers of taxpayers to whom a letter of credit approval has been issued under this section during the calendar year, along with approved amounts of estimated eligible costs for each agriculture workforce housing project, to the Department of Revenue.

(6) Notwithstanding that a letter of credit approval has been issued to a taxpayer under this section, the Department of Revenue may disallow, in whole or in part, a claim for credit under ORS 315.164 (Agriculture workforce housing projects) upon the Department of Revenue’s determination that under the provisions of ORS 315.164 (Agriculture workforce housing projects) the taxpayer is not entitled to the credit or is only entitled to a portion of the amount claimed. [1995 c.746 §52a; 2001 c.613 §14; 2001 c.625 §3; 2001 c.868 §5; 2003 c.588 §§6a,7; 2011 c.471 §3; 2013 c.750 §21; 2021 c.525 §18]

Source: Section 315.167 — Agriculture workforce housing credit application; procedure; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 312.180 — OR Code / Title 29 / Chapter 312 / Section 312.180
312.180 Possession during redemption period
Status: in_force

The sale of property to the county on foreclosure for delinquent taxes does not affect the former owner’s right to possession of the property during the period of redemption. However, any waste of the property, committed by the former owner or by anyone acting under permission or control of the former owner, shall work a forfeiture to the county of the right to such possession and, in addition, shall be punished as provided in ORS 312.990 (Penalties) .

Source: Section 312.180 — Possession during redemption period; forfeiture for waste , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 315.051 — OR Code / Title 29 / Chapter 315 / Section 315.051
315.051 Report by Legislative Revenue Officer
Status: in_force

(1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall submit a report addressing each income or excise tax credit that is scheduled to expire during the next even-numbered year. The Legislative Revenue Officer shall submit the report to a committee of the Legislative Assembly related to revenue, and may include information related to other tax credits in the report at the direction of an interim committee related to revenue. In preparing the report, the Legislative Revenue Officer shall seek input from the Department of Revenue, the Legislative Fiscal Officer and state agencies involved in administering any given credit.

(2) The report required in subsection (1) of this section shall set forth:

(a) The stated public policy purpose, if any, of the credit.

(b) The expected timeline for achieving the public policy purpose, if a timeline exists.

(c) The best means of measuring achievement of the public policy purpose.

(d) The taxpayers or other entities or individuals that directly benefit from allowance of the credit and whether the credit is intended to benefit particular targets.

(e) The effectiveness of the credit in benefiting its targets and any evidence that demonstrates its impact on its targets.

(f) The expected results if the credit is allowed to expire under current law and any potential results of making incremental changes in the value of the credit rather than allowing it to expire.

(g) Background information on the effect of similar credits allowed in other states.

(h) Information regarding whether use of a tax credit is an effective and efficient way to achieve the stated policy goal.

(i) The administrative and compliance costs associated with the credit.

(j) Analysis of whether a direct appropriation might achieve the stated public policy purpose of the credit more efficiently.

(k) What other incentives, including state or local subsidies or federal tax expenditures or subsidies, are available in this state that have a similar policy purpose. [2013 c.676 §2]

Source: Section 315.051 — Report by Legislative Revenue Officer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317.488 — OR Code / Title 29 / Chapter 317 / Section 317.488
317.488 Qualified donations and sales to educational institutions
Status: in_force

(1) As used in this section:

(a) “Educational institution” means:

(A) A public common or union high school district;

(B) A private school that:

(i) Is an organization described in section 501(c)(3) of the Internal Revenue Code;

(ii) Offers education in prekindergarten, kindergarten or grades 1 through 12, or any combination of those grade levels; and

(iii) Provides instructional programs that are not limited solely to dancing, drama, music, religious or athletic instruction;

(C) An accredited public community college, college or university located in this state; or

(D) An accredited private community college, college or university located in this state that is an organization described in section 501(c)(3) of the Internal Revenue Code.

(b) “Qualified donation” means a transfer of a fee estate in land from a taxpayer to an educational institution without consideration of any kind given to the taxpayer by the educational institution in exchange for the land.

(c) “Qualified reduced sale” means a transfer of a fee estate in land by a taxpayer to an educational institution for consideration paid by the educational institution that is less than the fair market value of the land at the time of transfer.

(2) There shall be added to federal taxable income the amount that otherwise would be taken into account as a charitable contribution deduction for a qualified donation or a qualified reduced sale pursuant to section 170 of the Internal Revenue Code.

(3) In the case of a qualified donation made by the taxpayer during the tax year, the fair market value of the qualified donation shall be subtracted from federal taxable income.

(4) In the case of a qualified reduced sale made by the taxpayer during the tax year, the difference between the fair market value of the land and the sale price of the land shall be subtracted from federal taxable income.

(5) Notwithstanding subsections (3) and (4) of this section, the subtraction allowed under this section may not exceed:

(a) In the case of a qualified donation, 50 percent of Oregon taxable income computed without regard to this section, ORS 317.476 (Net losses of prior years) or section 170 of the Internal Revenue Code; or

(b) In the case of a qualified reduced sale, 25 percent of Oregon taxable income computed without regard to this section, ORS 317.476 (Net losses of prior years) or section 170 of the Internal Revenue Code.

(6) Any subtraction not allowed because of the limitations imposed under subsection (5) of this section may be carried forward and claimed as a subtraction in the next succeeding tax year. Any amount remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise until the 15th succeeding tax year, but may not be carried beyond the 15th succeeding tax year. [1999 c.358 §4; 2011 c.301 §4]

Note: Section 6, chapter 358, Oregon Laws 1999, provides:

Sec. 6. Sections 2 and 4 of this 1999 Act [ 316.852 (Qualified donations and sales to educational institutions) and 317.488 (Qualified donations and sales to educational institutions) ] apply to donations and reduced sales occurring in tax years beginning on or after January 1, 2000, and before January 1, 2008. [1999 c.358 §6]

Source: Section 317.488 — Qualified donations and sales to educational institutions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.722 — OR Code / Title 29 / Chapter 311 / Section 311.722
311.722 Extension of time for payment upon death of claimant
Status: repealed

[1985 c.167 §10]

Source: Section 311.722 — Extension of time for payment upon death of claimant; five-year limit; bond; interest (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.671 — OR Code / Title 29 / Chapter 307 / Section 307.671
307.671 Approval criteria
Status: in_force

The city may approve an application made under ORS 307.667 (Application for exemption) if it finds that:

(1) For a property that is an existing qualified dwelling unit, the qualified dwelling unit constitutes single-unit housing; or

(2) For a property that is a newly constructed qualified dwelling unit:

(a) The proposed qualified dwelling unit will constitute single-unit housing;

(b) The owner has agreed to include the design elements adopted under ORS 307.657 (Local government action to provide exemption) (3) in the construction; and

(c) The construction will result in public benefits beyond the period of exemption. [Formerly 458.035; 2013 c.426 §4; 2017 c.294 §3]

Source: Section 307.671 — Approval criteria , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.219 — OR Code / Title 29 / Chapter 316 / Section 316.219
316.219 Rules
Status: in_force

(1) The Department of Revenue may adopt administrative rules the department determines are necessary to:

(a) Implement the duties of the department under ORS 316.213 (Definitions for ORS 316.213 to 316.219) to 316.219 (Rules) ; and

(b) Carry out the purposes of ORS 316.213 (Definitions for ORS 316.213 to 316.219) to 316.221 (Disposition of withheld amounts) .

(2) The rules may include, but are not limited to:

(a) Rules providing alternative methodologies for determining the portion of compensation subject to withholding under ORS 316.214 (Withholding requirements for members of professional athletic teams) (4) that the department determines to be fair and equitable; and

(b) Rules construing ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) in a manner that is consistent and compatible with the withholding provisions of ORS 316.213 (Definitions for ORS 316.213 to 316.219) to 316.219 (Rules) . [2003 c.808 §8a]

Source: Section 316.219 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.798 — OR Code / Title 29 / Chapter 316 / Section 316.798
316.798 Subtraction for contributions
Status: in_force

(1) Subject to ORS 316.800 (Limits phased out based on income applicable to subtraction or exemption) , and in addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of funds contributed by an account holder to the account holder’s first-time home buyer savings account during the tax year, not to exceed $5,000 for an account holder who files an individual income tax return or $10,000 for joint account holders who file a joint income tax return.

(2) Earnings, including interest and other income, on the principal in the account during the tax year are exempt from taxation until withdrawn by the taxpayer, subject to subsection (3) of this section.

(3) An account holder may claim the subtraction and exemption under subsections (1) and (2) of this section:

(a) For contributions made into a first-time home buyer savings account opened before January 1, 2027;

(b) For a period not to exceed 10 years from the date the account holder first opens any first-time home buyer savings account; and

(c) For an aggregate total amount of principal and earnings not to exceed $50,000 during the 10-year period.

(4) A person other than the account holder who deposits funds in a first-time home buyer savings account is not entitled to the subtraction and exemption provided for in this section. [2018 c.109 §4]

Source: Section 316.798 — Subtraction for contributions; exemption for earnings; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.669 — OR Code / Title 29 / Chapter 314 / Section 314.669
314.669 Legislative findings
Status: in_force

(1) The Legislative Assembly finds that:

(a) The State of Oregon has a compelling interest in promoting and stimulating economic development within this state to better provide for the welfare of its residents, in encouraging businesses to make significant capital investments within this state and in creating certainty in the apportionment of income for purposes of income and corporate excise taxation that achieves these ends;

(b) Use of the single sales factor method to apportion income promotes an economic development climate that encourages businesses to locate and remain within this state, encourages existing Oregon businesses to expand their operations in Oregon and creates incentives for businesses to make significant capital investments within this state;

(c) Qualifying investments will create significant, long-term economic benefits and serve as the catalyst for additional economic expansion within the State of Oregon;

(d) It is in the interest of the State of Oregon to authorize the Governor, in consultation with the Director of the Oregon Business Development Department and the Director of the Department of Revenue, to enter into qualifying investment contracts for purposes of stimulating economic development through qualifying investments;

(e) In consideration for making qualifying investments, taxpayers should be entitled to rely on the continued application of the single sales factor method to apportion their income for tax purposes;

(f) Factors to be considered in determining the duration of the term of a qualifying investment contract should include, without limitation, the number of new employees to be added to the Oregon workforce of the taxpayer when the qualifying investment is complete, the duration and compensation of the new jobs created, other economic development incentives received by the company and the extent to which the qualifying investment will create employment opportunities in rural Oregon; and

(g) The State of Oregon has a compelling interest in contractually guaranteeing to taxpayers making qualifying investments that such taxpayers may rely on the single sales factor method as the applicable method to determine the portion of apportionable income subject to income or corporate excise tax in the State of Oregon.

(2) The purposes of ORS 314.668 (Definitions) to 314.673 (Rules) are:

(a) To promote and stimulate economic development by creating an incentive for qualifying investments;

(b) To authorize the Governor, in consultation with the Director of the Oregon Business Development Department and the Director of the Department of Revenue, to enter into qualifying investment contracts on behalf of this state; and

(c) To ratify any qualifying investment contracts entered into on or after December 14, 2012.

(3) The intent of the Legislative Assembly is for ORS 314.668 (Definitions) to 314.673 (Rules) to establish a contractually binding obligation under which taxpayers that execute qualifying investment contracts with the State of Oregon may rely on the single sales factor method of apportionment to apportion their apportionable income for each tax year of the taxpayer that ends during the term of the qualifying investment contract. [2012 s.s. c.1 §4; 2017 c.43 §7]

Source: Section 314.669 — Legislative findings; purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.222 — OR Code / Title 29 / Chapter 305 / Section 305.222
305.222 Determination of interest rate
Status: in_force

For purposes of determining the interest rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) :

(1) In the case of a refund of tax ordered by the Oregon Tax Court or the Oregon Supreme Court and arising under any law administered by the Department of Revenue, if the refund is not paid by the department within 60 days after the date of the order, the interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) shall be four percent greater than the annual interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) , but only with respect to interest periods that begin 61 days after the date the order is entered.

(2) Intentionally left blank —Ed.

(a) In the case of a notice of assessment pursuant to any law administered by the department, if the deficiency is not paid within 60 days after the date of the notice of assessment, the interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) shall be four percent greater than the annual interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) , but only for interest periods that begin 61 days after the date of notice of assessment.

(b) In the case of an assessment under ORS 305.265 (Deficiency notice) (12), if the delinquency is not paid within 60 days after the date of the assessment, the interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) shall be four percent greater than the annual interest rate provided under ORS 305.220 (Interest on deficiency, delinquency or refunds) . The increased rate shall apply only for interest periods that begin 61 days after the date of notice of the delinquency.

(3) If the deficiency assessment is appealed to the Oregon Tax Court without prior payment of tax, then notwithstanding subsection (2) of this section, the increased rate of interest shall commence only for interest periods that begin 61 days after the date that the order of the Oregon Tax Court or the Oregon Supreme Court affirming the deficiency is entered. [1987 c.647 §7; 1993 c.726 §2; 1995 c.650 §110; 1997 c.325 §§3,4; 2017 c.278 §4]

Source: Section 305.222 — Determination of interest rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.925 — OR Code / Title 29 / Chapter 319 / Section 319.925
319.925 Refunds for overpayment
Status: in_force

(1) The Department of Transportation shall provide a refund to a registered owner or lessee that has overpaid the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge) .

(2) The department may provide by rule that the refund under this section be granted as a credit against future per-mile road usage charges incurred by the registered owner or lessee. [2013 c.781 §11]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.925 — Refunds for overpayment; grant of refund as credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 317.346 — OR Code / Title 29 / Chapter 317 / Section 317.346
317.346 Net operating loss subtraction allowed to agricultural sector business taxpayer
Status: in_force

(1) As used in this section, “eligible taxpayer” means a taxpayer primarily doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture.

(2) After making the addition required under ORS 317.344 (Net operating loss carryback and carryover) , an eligible taxpayer may elect to subtract from federal taxable income a deduction for net operating loss carryback. The amount of a net operating loss deduction under this subsection may be carried back to each of the three tax years preceding the tax year in which the loss arises. [2022 c.82 §15]

Note: Section 16 (5), chapter 82, Oregon Laws 2022, provides:

Sec. 16. (5) Sections 13 [ 316.031 (Net operating loss subtraction allowed to taxpayer doing business in agricultural sector) ] and 15 [ 317.346 (Net operating loss subtraction allowed to agricultural sector business taxpayer) ] of this 2022 Act apply to tax years beginning on or after January 1, 2023, and before January 1, 2029, and to any tax year to which a net operating loss arising in those tax years is carried back. [2022 c.82 §16(5)]

Source: Section 317.346 — Net operating loss subtraction allowed to agricultural sector business taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.168 — OR Code / Title 29 / Chapter 316 / Section 316.168
316.168 Employer required to file combined quarterly tax report
Status: in_force

(1) Except as otherwise provided by law, every employer subject to the provisions of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) , 656.506 (Assessments for programs) and ORS chapter 657, or a payroll-based tax imposed by a mass transit district and administered by the Department of Revenue under ORS 305.620 (Collection and distribution of local taxes on income and sales) , shall make and file a combined quarterly tax and assessment report upon a form prescribed by the department.

(2) The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing, as provided in ORS 305.820 (Date when writing, remittance or electronic filing deemed received by tax officials) .

(3) The report shall be accompanied by payment of any tax or assessment due and a combined tax and assessment payment coupon prescribed by the department. The employer shall indicate on the coupon the amount of the total payment and the portions of the payment to be paid to each of the tax or assessment programs.

(4) The Department of Revenue shall credit the payment to the tax or assessment programs in the amounts indicated by the employer on the coupon and shall promptly remit the payments to the appropriate taxing or assessing body.

(5) If the employer fails to allocate the payment on the coupon, the department shall allocate the payment to the proper tax or assessment programs on the basis of the percentage the payment bears to the total amount due.

(6) The Department of Revenue shall distribute copies of the combined quarterly tax and assessment report and the necessary tax or assessment payment information to each of the agencies charged with the administration of a tax or assessment covered by the report.

(7) The Department of Revenue, the Employment Department and the Department of Consumer and Business Services shall develop a system of account numbers and assign to each employer a single account number representing all of the tax and assessment programs included in the combined quarterly tax and assessment report. [1989 c.901 §2; 1993 c.760 §2; 2009 c.33 §20]

Source: Section 316.168 — Employer required to file combined quarterly tax report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.090 — OR Code / Title 29 / Chapter 317 / Section 317.090
317.090 Minimum tax
Status: in_force

(1) As used in this section:

(a) “Oregon sales” means:

(A) If the corporation apportions income under ORS 314.650 (Apportionment of income) to 314.665 (Determination of sales factor) for Oregon tax purposes, the total sales of the taxpayer in this state during the tax year, as determined for purposes of ORS 314.665 (Determination of sales factor) ;

(B) If the corporation does not apportion income for Oregon tax purposes, the total sales in this state that the taxpayer would have had, as determined for purposes of ORS 314.665 (Determination of sales factor) , if the taxpayer were required to apportion income for Oregon tax purposes; or

(C) If the corporation apportions income using a method different from the method prescribed by ORS 314.650 (Apportionment of income) to 314.665 (Determination of sales factor) , Oregon sales as defined by the Department of Revenue by rule.

(b) If the corporation is an agricultural cooperative that is a cooperative organization described in section 1381 of the Internal Revenue Code, “Oregon sales” does not include sales representing business done with or for members of the agricultural cooperative.

(2) Each corporation or affiliated group of corporations filing a return under ORS 317.710 (Corporation tax return requirements) shall pay annually to the state, for the privilege of carrying on or doing business by it within this state, a minimum tax as follows:

(a) If Oregon sales properly reported on a return are:

(A) Less than $500,000, the minimum tax is $150.

(B) $500,000 or more, but less than $1 million, the minimum tax is $500.

(C) $1 million or more, but less than $2 million, the minimum tax is $1,000.

(D) $2 million or more, but less than $3 million, the minimum tax is $1,500.

(E) $3 million or more, but less than $5 million, the minimum tax is $2,000.

(F) $5 million or more, but less than $7 million, the minimum tax is $4,000.

(G) $7 million or more, but less than $10 million, the minimum tax is $7,500.

(H) $10 million or more, but less than $25 million, the minimum tax is $15,000.

(I) $25 million or more, but less than $50 million, the minimum tax is $30,000.

(J) $50 million or more, but less than $75 million, the minimum tax is $50,000.

(K) $75 million or more, but less than $100 million, the minimum tax is $75,000.

(L) $100 million or more, the minimum tax is $100,000.

(b) If a corporation is an S corporation, the minimum tax is $150.

(3) The minimum tax is not apportionable (except in the case of a change of accounting periods), is payable in full for any part of the year during which a corporation is subject to tax and may not be reduced, paid or otherwise satisfied through the use of any tax credit. [Amended by 1975 c.368 §6; 2009 c.403 §4; 2009 c.745 §1; 2011 c.669 §1; 2015 c.701 §§43,44; 2017 c.43 §§10,11; 2017 c.610 §17]

Source: Section 317.090 — Minimum tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.487 — OR Code / Title 29 / Chapter 305 / Section 305.487
305.487 Findings and policy
Status: in_force

(1) The Legislative Assembly finds that:

(a) Industrial property that is appraised by the Department of Revenue under ORS 306.126 (Appraisal of industrial property by department) and property that is centrally assessed by the department under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) involve large amounts of property value and complex appraisal issues.

(b) Appeals of the value of state-appraised industrial property or centrally assessed property can have significant impact on the stable funding of essential local government services because of the fiscal consequences of substantial tax refunds.

(c) The people of this state and the owners of state-appraised industrial property or centrally assessed property are best served by the efficient resolution of property tax appeals related to these properties.

(2) The Legislative Assembly declares that it is the policy of this state to strongly encourage taxpayers, local governments, the department and the Oregon Tax Court to resolve appeals related to the value of state-appraised industrial property or centrally assessed property as quickly and efficiently as possible, in order to reduce the financial impacts of lengthy appeal processes. [2005 c.345 §13; 2015 c.36 §6; 2017 c.315 §4]

Note: 305.487 (Findings and policy) and 305.489 (Considerations in adopting rules) were added to and made a part of 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.487 — Findings and policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.242 — OR Code / Title 29 / Chapter 308 / Section 308.242
308.242 Assessor’s authority to change roll after September 25 limited
Status: in_force

(1) The assessor may not make changes in the roll after September 25 of each year except as provided in subsections (2) and (3) of this section or as otherwise provided by law.

(2) After the assessment roll has been certified and on or before December 31, the assessor may make changes in valuation judgment that result in a reduction in the value of property, if so requested by the taxpayer or upon the assessor’s own initiative. Corrections under this section to accounts appraised by the Department of Revenue pursuant to ORS 306.126 (Appraisal of industrial property by department) and 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) may not be made without the approval of the department.

(3) Intentionally left blank —Ed.

(a) If a petition for reduction has been filed with the property value appeals board, the assessor may change the roll if the assessor and the petitioner stipulate to a change in valuation judgment that results in a reduction in value. The stipulation may be made at any time up until the convening of the board.

(b) Stipulations agreed to by the assessor and the petitioner under this subsection shall be delivered to the clerk of the board prior to the convening of the board.

(c) As used in this subsection, “stipulation” means a written agreement signed by the petitioner and the assessor that specifies a reduction in value to be made to the assessment and tax roll.

(4) Any change in value made under subsection (2) or (3) of this section shall be made in the manner specified in ORS 311.205 (Correcting errors or omissions in rolls) and 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . [1957 c.324 §7; 1981 c.804 §40a; 1983 s.s. c.5 §4; 1991 c.459 §100; 1993 c.270 §27; 1997 c.541 §162; 2001 c.423 §1; 2003 c.36 §1; 2007 c.590 §1; 2023 c.29 §12]

Note: The amendments to 308.242 (Assessor’s authority to change roll after September 25 limited) by section 12, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

308.242 (Assessor’s authority to change roll after September 25 limited) . (1) The assessor may not make changes in the roll after September 25 of each year except as provided in subsections (2) and (3) of this section or as otherwise provided by law.

(2) After the assessment roll has been certified and on or before December 31, the assessor may make changes in valuation judgment that result in a reduction in the value of property, if so requested by the taxpayer or upon the assessor’s own initiative. Corrections under this section to accounts appraised by the Department of Revenue pursuant to ORS 306.126 (Appraisal of industrial property by department) and 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) may not be made without the approval of the department.

(3) Intentionally left blank —Ed.

(a) If a petition for reduction has been filed with the board of property tax appeals, the assessor may change the roll if the assessor and the petitioner stipulate to a change in valuation judgment that results in a reduction in value. The stipulation may be made at any time up until the convening of the board.

(b) Stipulations agreed to by the assessor and the petitioner under this subsection shall be delivered to the clerk of the board prior to the convening of the board.

(c) As used in this subsection, “stipulation” means a written agreement signed by the petitioner and the assessor that specifies a reduction in value to be made to the assessment and tax roll.

(4) Any change in value made under subsection (2) or (3) of this section shall be made in the manner specified in ORS 311.205 (Correcting errors or omissions in rolls) and 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) .

Source: Section 308.242 — Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.824 — OR Code / Title 29 / Chapter 307 / Section 307.824
307.824 Findings and declarations
Status: in_force

The Legislative Assembly finds and declares that:

(1) The public policy of this state is to facilitate the transition of older logging equipment to newer equipment designed and manufactured to be as environmentally sensitive as current technology can provide, consistent with the need to match the equipment to the specifics of the site being harvested.

(2) Personal property taxes paid on logging equipment act as a disincentive to a transition to environmentally sensitive technology, because older equipment has a lower assessed value and therefore generates a correspondingly reduced property tax liability. In contrast, newer equipment, the use of which benefits the environment more than the use of older equipment, has a higher assessed value and a correspondingly higher property tax liability.

(3) A property tax incentive is a means of facilitating the transition to newer, environmentally sensitive equipment and accomplishing the declared public policy. [1999 c.957 §2]

Source: Section 307.824 — Findings and declarations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.404 — OR Code / Title 29 / Chapter 314 / Section 314.404
314.404 Penalty for failure to report reportable transaction
Status: in_force

(1) If a taxpayer fails to report to the Department of Revenue a reportable transaction as required by ORS 314.308 (Reportable transactions) , there shall be added to the tax liability of the taxpayer for the tax year a penalty as follows:

(a) Individual taxpayers, $3,300.

(b) Corporation taxpayers, $16,700.

(2) If the reportable transaction is a listed transaction, in lieu of the penalty provided in subsection (1) of this section, the penalty shall be as follows:

(a) Individual taxpayers, $33,000.

(b) Corporation taxpayers, $66,000.

(3) This section applies to tax years beginning on or after January 1, 2007. [2007 c.568 §9]

Source: Section 314.404 — Penalty for failure to report reportable transaction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.609 — OR Code / Title 29 / Chapter 307 / Section 307.609
307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties
Status: in_force

In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637) (2) or within a designated urban renewal or redevelopment area formed pursuant to ORS chapter 457. [Formerly 307.620]

Source: Section 307.609 — Applicability of ORS 307.600 to 307.637 in cities and certain counties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.585 — OR Code / Title 29 / Chapter 323 / Section 323.585
323.585 Penalty and interest for failure to pay tax or timely file return
Status: in_force

The provisions of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) apply to a person who fails to file a return required under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or fails to pay a tax at the time the tax becomes due, and no extension is granted under ORS 323.510 (Dates for payment of tax) , or if the time granted as an extension has expired and the person fails to file a return or pay a tax. [1985 c.816 §30; 1999 c.62 §25; 2003 c.804 §45]

Source: Section 323.585 — Penalty and interest for failure to pay tax or timely file return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.621 — OR Code / Title 29 / Chapter 307 / Section 307.621
307.621 Approval or denial of applications
Status: in_force

(1) The city or county shall approve or deny an application filed under ORS 307.615 (City or county to provide application forms) within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved.

(2) Intentionally left blank —Ed.

(a) Following approval and on or before the deadline set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , the city or county shall send a notice of approval to the owner.

(b) In addition, the city or county shall file with the county assessor a document listing the owner’s name and address, a description of the subject multiple-unit housing, either the legal description of the property or the assessor’s property account number, and the specific conditions upon which the approval of the application is based, as to each application approved or deemed approved under subsection (1) of this section.

(3) If the application is denied, the city or county shall state in writing the reasons for denial and send notice of denial to the applicant at the last-known address of the applicant within 10 days after the denial.

(4) Intentionally left blank —Ed.

(a) The city or county, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the city or county and the assessor in administering ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(b) The application fee shall be paid to the city or county at the time the application for exemption is filed.

(c) If the application is approved, the city or county shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application.

(d) If the application is denied, the city or county shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [Formerly 307.660; 2013 c.193 §9; 2023 c.398 §13]

Source: Section 307.621 — Approval or denial of applications; application fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.525 — OR Code / Title 29 / Chapter 323 / Section 323.525
323.525 Security
Status: in_force

(1) The Department of Revenue may require any person subject to ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) to place with the department an amount of security that the department determines is necessary to ensure compliance with ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(2) The amount of the security shall be fixed by the department but, except as provided in subsection (3) of this section, may not be greater than twice the estimated tax liability of a person for the reporting period under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , determined in a manner the department considers proper.

(3) In the case of a person who, pursuant to ORS 323.535 (Cancellation, suspension or revocation of license) , has appealed the decision of the department to suspend or revoke a license, the amount of the security may not be greater than twice the tax liability of the person for the reporting period under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , determined in a manner the department considers proper, or $10,000, whichever is greater.

(4) The limitations provided in this section apply regardless of the type of security placed with the department. The required amount of the security may be increased or decreased by the department subject to the limitations provided in this section. [1985 c.816 §20; 2003 c.804 §35; 2005 c.94 §111]

Source: Section 323.525 — Security; amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.024 — OR Code / Title 29 / Chapter 316 / Section 316.024
316.024 Application of federal law to determination of taxable income
Status: in_force

Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §12a; 2003 c.46 §36]

Source: Section 316.024 — Application of federal law to determination of taxable income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.208 — OR Code / Title 29 / Chapter 311 / Section 311.208
311.208 Notice required when current roll corrections increase value
Status: in_force

(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:

(a) A correction is made that applies only to the current roll;

(b) The correction is made after roll certification under ORS 311.105 (Certificate of taxes levied or imposed) and prior to December 1 of the current tax year; and

(c) The correction increases the value of the property.

(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.

(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.

(4) The notice described in subsection (1) of this section shall:

(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;

(b) Specify the date and the amount of the correction;

(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and

(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.

(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (Correcting errors or omissions in rolls) (2), (3) and (5).

(6) A correction made under this section may be appealed as follows:

(a) For state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) , the owner must file an appeal with the tax court in the manner provided in ORS 305.403 (Appeal of value of state-appraised industrial property in tax court) not later than December 31 of the current tax year.

(b) For all other property, the owner must file a petition with the county property value appeals board in the manner provided in ORS 309.100 (Petitions for reduction of property value) not later than December 31 of the current tax year. [1997 c.541 §280; 2001 c.303 §10; 2013 c.176 §5; 2015 c.36 §13; 2023 c.29 §33]

Note: The amendments to 311.208 (Notice required when current roll corrections increase value) by section 33, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

311.208 (Notice required when current roll corrections increase value) . (1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:

(a) A correction is made that applies only to the current roll;

(b) The correction is made after roll certification under ORS 311.105 (Certificate of taxes levied or imposed) and prior to December 1 of the current tax year; and

(c) The correction increases the value of the property.

(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.

(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.

(4) The notice described in subsection (1) of this section shall:

(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;

(b) Specify the date and the amount of the correction;

(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and

(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.

(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (Correcting errors or omissions in rolls) (2), (3) and (5).

(6) A correction made under this section may be appealed as follows:

(a) For state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) , the owner must file an appeal with the tax court in the manner provided in ORS 305.403 (Appeal of value of state-appraised industrial property in tax court) not later than December 31 of the current tax year.

(b) For all other property, the owner must file a petition with the county board of property tax appeals in the manner provided in ORS 309.100 (Petitions for reduction of property value) not later than December 31 of the current tax year.

Source: Section 311.208 — Notice required when current roll corrections increase value; time for payment of additional taxes; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317a.128 — OR Code / Title 29 / Chapter 317a / Section 317a.128
317A.128 Sourcing of commercial activity
Status: in_force

(1) For purposes of ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) , commercial activity shall be sourced to this state as follows:

(a) In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state.

(b) In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state.

(c) In the case of the sale of tangible personal property, if and to the extent the property is delivered to a purchaser in this state.

(d) In the case of the sale of a service, if and to the extent the service is delivered to a location in this state.

(e) In the case of the sale, rental, lease or license of intangible property, if and to the extent the property is used in this state. If the receipts are not based on the amount of use of the property, but rather on the right to use the property, and the payor has the right to use the property in this state, the receipts shall be sourced to this state to the extent the receipts are based on the right to use the property in this state.

(f) In the case of a financial institution or an insurer, commercial activity not otherwise described in this section is sourced to this state if it is from business conducted in this state.

(2) If the sourcing provisions of subsection (1) of this section do not fairly represent the extent of a person’s commercial activity attributable to this state, the person may request, or the Department of Revenue may require or permit, an alternative method. A request under this subsection by a person must be made within the statute of limitations applicable to ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) .

(3) The department may adopt rules to provide additional guidance to the application of this section, and to provide alternative methods of sourcing commercial activity that apply to financial institutions and to insurers, and to any other persons, or a subset of persons, that are engaged in similar business or trade activities. [2019 c.122 §66; 2019 c.579 §54]

Source: Section 317A.128 — Sourcing of commercial activity; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 311.689 — OR Code / Title 29 / Chapter 311 / Section 311.689
311.689 Certification of continuing eligibility
Status: in_force

(1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , not less than once every three years.

(2) The department shall notify the taxpayers in writing of the obligation to certify eligibility under this section and the taxpayers shall respond, by the means prescribed by the department, within 65 days after the department sends the notification.

(3) If the Department of Revenue has not received a response from the taxpayers within 35 days after sending the notification, the department shall, as soon as practicable, electronically notify an office of the Aging and Disability Resource Connection in the county in which the homestead is located or the seniors and people with disabilities division of the Department of Human Services that the taxpayers have failed to respond to the notice as required under subsection (2) of this section. The Department of Revenue may identify the taxpayers by name, address and phone number if available.

(4) Intentionally left blank —Ed.

(a) Notwithstanding ORS 311.672 (Claim form) (3)(c), a homestead shall be ineligible for deferral for the next following property tax year if:

(A) The department receives information showing that the homestead is not eligible for, or the taxpayers are not eligible to claim, the deferral; or

(B) The Department of Revenue has not received a response to the notice sent under subsection (2) of this section within 30 days after notifying the office of the Aging and Disability Resource Connection or the seniors and people with disabilities division of the Department of Human Services under subsection (3) of this section.

(b) This subsection does not preclude the grant of deferral to an eligible homestead in any subsequent property tax year for which an eligible claimant files a timely application under ORS 311.672 (Claim form) . [1989 c.948 §12; 1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c.77 §9; 2005 c.832 §21; 2007 c.614 §9; 2008 c.45 §10; 2009 c.5 §20; 2009 c.909 §20; 2010 c.82 §20; 2011 c.723 §11; 2012 c.13 §4; 2013 c.31 §4; 2015 c.309 §3]

Source: Section 311.689 — Certification of continuing eligibility , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.120 — OR Code / Title 29 / Chapter 311 / Section 311.120
311.120 Adding uncollected tax to tax for succeeding year
Status: in_force

(1) If a tax levied on property liable to taxation is prevented from being collected for any year or years by reason of an erroneous proceeding, or other cause, the amount of the tax which should have been paid on the property shall be added to the amount of tax upon the property for the next succeeding year; and if any tax is adjudged void for want of form or manner of procedure on the part of the taxing officers, the county assessor or tax collector shall cause the property to be placed on the assessment and tax roll of the current year, the tax to be collected as other taxes of that year are collected.

(2) There shall be, if necessary, a relisting, reassessment and a relevy of the proper tax in the manner and by the person authorized by law to list property and levy and assess a tax. The relisting, reassessment and relevying shall take place within five years from the date the tax would have been delinquent if the property had been properly listed, assessed and tax levied thereon. If the question is raised in the courts as to the legality of such tax, the five years shall not commence to run until the question is finally determined by the courts.

Source: Section 311.120 — Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.234 — OR Code / Title 29 / Chapter 311 / Section 311.234
311.234 Correction of maximum assessed value
Status: in_force

(1) Intentionally left blank —Ed.

(a) The current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor for a correction of the maximum assessed value of the property for the circumstances described in subsection (2) of this section.

(b) The petitioner may seek the correction for the current tax year and for up to five tax years immediately prior to the current tax year.

(2) The assessor shall correct the maximum assessed value of the property for each of the tax years to which the petition relates if, in the petition filed under this section, the petitioner demonstrates:

(a) A difference between the actual square footage of the property as of the assessment date for the tax year and the square footage of the property as shown in the records of the assessor for the tax year.

(b) That new property, or new improvements to property, added to the tax roll in a prior tax year did not exist as of the assessment date for that prior tax year or any subsequent tax year.

(3) Intentionally left blank —Ed.

(a) A correction made under subsection (2)(a) of this section must be proportional to the change in the real market value for the tax year that is due to the correction of the square footage of the property.

(b) A correction made under subsection (2)(b) of this section:

(A) Must reflect, in a manner determined by the assessor, the removal of the new property or new improvements to property from the assessment and tax rolls as accepted by the assessor.

(B) May not be made to the extent that the assessor finds that the new property or new improvements to property existed on the assessment date of a prior tax year and the petition is best construed as demonstrating a difference in the nature, extent or value of the new property or new improvements to property.

(4) Notwithstanding subsection (3) of this section, a correction made under this section may not cause the maximum assessed value of the property to increase by more than three percent from the maximum assessed value of the property for the preceding tax year.

(5) A petition filed under this section must be on the form and contain the information prescribed by the Department of Revenue and must be filed with the county assessor on or before December 31 of the current tax year.

(6) A decision by the assessor pursuant to a petition filed under this section may be appealed under ORS 305.275 (Persons who may appeal due to acts or omissions) . [2001 c.764 §2; 2007 c.516 §3; 2009 c.443 §4; 2015 c.39 §1; 2015 c.97 §1a; 2023 c.231 §1]

Note: See note under 311.140 (Transcripts of destroyed or damaged rolls showing unpaid taxes) .

Source: Section 311.234 — Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.805 — OR Code / Title 29 / Chapter 321 / Section 321.805
321.805 Definitions for ORS 321.805 to 321.855
Status: in_force

As used in ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) , unless the context requires otherwise:

(1) “Cultured Christmas trees” means trees:

(a) Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil;

(b) Of a marketable species;

(c) Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agriculture Marketing Services of the United States Department of Agriculture; and

(d) Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control, and basal pruning, fertilizing, insect and disease control, stump culture, soil cultivation or irrigation.

(2) “Department” means the Department of Revenue.

(3) “Eastern Oregon” means that portion of the state lying east of a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence south along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon.

(4) “Forestland” means land in eastern Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and that has been designated as forestland under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) or land in eastern Oregon, the highest and best use of which is the growing and harvesting of such trees. Forestland is the land alone. Forestland often contains isolated openings that because of rock outcrops, river wash, swamps, chemical conditions of the soil, brush and other like conditions prevent adequate stocking of such openings for the production of trees of a marketable species. If such openings in their natural state are necessary to hold the surrounding forestland in forest use through sound management practices, the openings are deemed forestland.

(5) “State Forester” means the State Forester or the authorized representative of the State Forester.

(6) “Summit of the Cascade Mountains” means a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon.

(7) “Timber” means all logs which can be measured in board feet and other forest products as determined by department rule, but does not include western juniper or products from harvested western juniper. [1971 c.654 §2; 1977 c.892 §46; 1983 c.539 §4; 1995 c.79 §178; 1997 c.154 §53; 1999 c.314 §55; 1999 c.1078 §45; 2003 c.621 §53]

Source: Section 321.805 — Definitions for ORS 321.805 to 321.855 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317a.158 — OR Code / Title 29 / Chapter 317a / Section 317a.158
317A.158 Local taxes preempted
Status: in_force

(1) Except as expressly authorized by this section, the authority to impose, in this state, a tax upon the commercial activity of an entity is vested solely in the Legislative Assembly. A city, county, district or other political subdivision or municipal corporation of this state may not impose, by ordinance or other law, a tax upon commercial activity or upon receipts from grocery sales.

(2) Subsection (1) of this section does not apply:

(a) To any tax, or to subsequent amendments of the provisions of any tax, if the ordinance or other law imposing the tax is in effect and operative on April 1, 2019, or is adopted by initiative or referendum petition at an election held prior to March 1, 2019; or

(b) To the imposition of privilege taxes not measured by commercial activity, franchise fees or right-of-way fees. [2019 c.122 §67; 2019 c.579 §55]

Source: Section 317A.158 — Local taxes preempted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 307.315 — OR Code / Title 29 / Chapter 307 / Section 307.315
307.315 Nursery stock
Status: in_force

Nursery stock, as defined in ORS 571.005 (Definitions for ORS 571.005 to 571.230) (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers. [1971 c.285 §2; 1979 c.692 §1]

Source: Section 307.315 — Nursery stock , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.173 — OR Code / Title 29 / Chapter 320 / Section 320.173
320.173 Exemptions
Status: in_force

Construction taxes may not be imposed on the following:

(1) Private school improvements.

(2) Public improvements as defined in ORS 279A.010 (Definitions for Public Contracting Code) .

(3) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing.

(4) Public or private hospital improvements.

(5) Improvements to religious facilities primarily used for worship or education associated with worship.

(6) Agricultural buildings, as defined in ORS 455.315 (Exemption of agricultural buildings, agricultural grading, equine facilities and dog training facilities) (2)(a).

(7) Facilities that are operated by a not-for-profit corporation and that are:

(a) Long term care facilities, as defined in ORS 442.015 (Definitions) ;

(b) Residential care facilities, as defined in ORS 443.400 (Definitions for ORS 443.400 to 443.455) ; or

(c) Continuing care retirement communities, as defined in ORS 101.020 (Definitions) .

(8) Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS 401.165 (Declaration of state of emergency) or 401.309 (Declaration of state of emergency by city or county) or for the exercise of authority under ORS 476.510 (Short title) to 476.610 (Payment of claims) . [2007 c.829 §3; 2009 c.534 §2; 2021 c.361 §1]

Source: Section 320.173 — Exemptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 306.220 — OR Code / Title 29 / Chapter 306 / Section 306.220
306.220 Compliance of public officers with laws and orders affecting property taxes
Status: in_force

(1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115 (General supervision over property tax system) , 308.335 (Department testing work of county assessors) or 309.400 (Ordering or making change of valuation or addition of property) .

(2) Whenever it appears to the department that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation has failed to comply with any law relating to such duties, or the rules of the department made in pursuance thereof, the department, after an informal conference on the facts, may direct the public officer or employee to comply with such law or rule.

(3) If the public officer or employee, for a period of 10 days after service on the public officer or employee of the department’s direction, neglects or refuses to comply therewith, the department may apply to the Oregon Tax Court for an order, returnable within five days from the date thereof, to compel the public officer or employee to comply with the law or rule, or to show cause why the public officer or employee should not be compelled so to do.

(4) Any order issued by the judge pursuant thereto shall be final.

(5) The remedy provided in this section shall be cumulative and shall not preclude the department from exercising any power or rights delegated to it. [Amended by 1983 c.605 §4; 1993 c.18 §67; 1995 c.650 §69; 1999 c.21 §13]

Source: Section 306.220 — Compliance of public officers with laws and orders affecting property taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 316.796 — OR Code / Title 29 / Chapter 316 / Section 316.796
316.796 Definitions
Status: in_force

As used in ORS 316.796 (Definitions) to 316.803 (Obligations of financial institution) :

(1) “Account holder” means a first-time home buyer who establishes a first-time home buyer savings account.

(2) “Allowable closing costs” means disbursements listed in a settlement statement for the purchase of a single family residence by an account holder.

(3) “Eligible costs” means the down payment and allowable closing costs for the purchase of a single family residence by an account holder.

(4) “Financial institution” means a bank, a trust company, a commercial bank, a national bank, a savings bank, a savings and loan, a thrift institution, a credit union, an insurance company, a mutual fund, an investment firm or a similar entity authorized to do business in this state.

(5) “First-time home buyer” means an individual who is a resident of this state and has not owned or purchased, either individually or jointly, a single family residence during a period of three years prior to the date of the purchase of a single family residence.

(6) “First-time home buyer savings account” or “account” means an account established as a first-time home buyer savings account by written agreement between an account holder and a financial institution and that the account holder designates for the purpose of paying or reimbursing eligible costs for the purchase of a single family residence in this state by the account holder.

(7) “Resident of this state” has the meaning given that term in ORS 316.027 (“Resident” defined) .

(8) “Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. 2601 et seq., and regulations thereunder.

(9) “Single family residence” means a residence intended for occupation by a single family unit that is owned and occupied by an account holder as the account holder’s principal residence. “Single family residence” includes a manufactured home, residential trailer, mobile home or condominium unit.

(10) “Taxable income” has the meaning given that term in ORS 316.022 (General definitions) . [2018 c.109 §2]

Source: Section 316.796 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.540 — OR Code / Title 29 / Chapter 307 / Section 307.540
307.540 Definitions for ORS 307.540 to 307.548
Status: repealed

As used in ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) :

(1) “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) .

(2) According to the election of a governing body pursuant to ORS 307.543 (Exemption limited to levy of governing body adopting ORS 307.540 to 307.548) (1), “low income” means:

(a) Income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development;

(b) Intentionally left blank —Ed.

(A) For the initial year that persons occupy property for which an application for exemption is filed under ORS 307.545 (Application for exemption) , income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; and

(B) For every subsequent consecutive year that the persons occupy the property, income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; or

(c) For housing units on property that is awarded tax credits through the federal Low-Income Housing Tax Credit program and is a qualified low-income housing project meeting the requirements of 26 U.S.C. 42(g)(1)(C), income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development, provided the average area median income of all housing units on the property is at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development. [1985 c.660 §1; 1993 c.168 §7; 2005 c.94 §39; 2015 c.141 §1; 2015 c.180 §45; 2021 c.528 §5]

Note: Section 6, chapter 660, Oregon Laws 1985, provides:

Sec. 6. ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) apply to tax years beginning on or after January 1, 1985, and before July 1, 2027. [1985 c.660 §6; 1993 c.108 §1; 2003 c.215 §1; 2011 c.191 §1]

Note: Section 3, chapter 141, Oregon Laws 2015, provides:

Sec. 3. (1) A governing body that has adopted the provisions of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) before the effective date of this 2015 Act [October 5, 2015] may, on or after the effective date of this 2015 Act, elect a definition of “low income” under ORS 307.540 (Definitions for ORS 307.540 to 307.548) as amended by section 1 of this 2015 Act. An election made pursuant to this subsection applies to the first property tax year that begins on or after the date on which the election is made.

(2) If a governing body described in this section does not make an election under subsection (1) of this section, the definition of “low income” provided in ORS 307.540 (Definitions for ORS 307.540 to 307.548) as in effect immediately before the effective date of this 2015 Act shall apply to the exemption allowed by the governing body.

(3) This section is repealed on June 30, 2027. [2015 c.141 §3]

Source: Section 307.540 — Definitions for ORS 307.540 to 307.548 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.990 — OR Code / Title 29 / Chapter 320 / Section 320.990
320.990 Penalties
Status: in_force

Violation of any provision of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182]

Source: Section 320.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 314.057 — OR Code / Title 29 / Chapter 314 / Section 314.057
314.057 Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 27, chapter 5, Oregon Laws 2009, apply to transactions or activities occurring on or after January 1, 2009, in tax years beginning on or after January 1, 2009.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Economic Stimulus Act of 2008 (P.L. 110-185), the Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), the Food, Conservation, and Energy Act of 2008 (P.L. 110-246), the Housing and Economic Recovery Act of 2008 (P.L. 110-289), the Emergency Economic Stabilization Act of 2008, the Energy Improvement and Extension Act of 2008 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2009, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 27, chapter 5, Oregon Laws 2009, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2010, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 27, chapter 5, Oregon Laws 2009, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 311.689 (Certification of continuing eligibility) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) , 458.670 (Definitions for ORS 458.670 to 458.700) and 657.010 (Definitions) by sections 11 to 27, chapter 5, Oregon Laws 2009, for a tax year beginning before January 1, 2010, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2009, and before January 1, 2010, is filed, whichever period expires later. [2009 c.5 §28]

Note: 314.057 (Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Legislative Counsel has substituted “chapter 5, Oregon Laws 2009,” for the words “this 2009 Act” in section 28, chapter 5, Oregon Laws 2009, compiled as 314.057 (Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . The sections for which substitution otherwise would be made may be determined by referring to the 2009 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.057 — Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.718 — OR Code / Title 29 / Chapter 314 / Section 314.718
314.718 Treatment of contributions to partnership
Status: in_force

(1) Amounts paid or incurred to organize a partnership may be deducted in the manner provided in section 709(b) of the Internal Revenue Code.

(2) No gain or loss shall be recognized upon a contribution of property to a partnership in exchange for an interest in a partnership, unless allowed pursuant to section 721(b) of the Internal Revenue Code.

(3) The partnership’s basis in property contributed to it by a partner is the adjusted basis of the property to that partner at the time of the contribution, plus the amount (if any) of gain recognized by that partner as a result of the transfer of property to the partnership. The partnership’s holding period includes the period during which the property was held by the partner.

(4) Any increase in a partner’s share of partnership liabilities shall be considered as a contribution of money by the partner to the partnership, pursuant to section 752 of the Internal Revenue Code.

(5) Section 724 of the Internal Revenue Code shall be applied in determining the character of gain or loss recognized by a partnership upon the disposition of contributed unrealized receivables, inventory items and capital loss property. [1989 c.625 §37]

Source: Section 314.718 — Treatment of contributions to partnership , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.836 — OR Code / Title 29 / Chapter 316 / Section 316.836
316.836 Qualified production activities income
Status: in_force

A taxpayer that is allowed a deduction for qualified production activities income under section 199 of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §41]

Source: Section 316.836 — Qualified production activities income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.091 — OR Code / Title 29 / Chapter 305 / Section 305.091
305.091 Authorized purposes
Status: in_force

(1) Except as otherwise permitted by law, a person may not knowingly use or disclose information relating to a delinquent debtor that is transmitted to or from the Department of Revenue through the data match system for any purpose except:

(a) The collection of debts by the department; or

(b) Purposes that are reasonably necessary for the functioning of the data match system, including compliance with an agreement that is reasonably necessary for the functioning of the data match system.

(2) This section does not apply to the use or disclosure of information:

(a) That is in a person’s control or possession prior to transmission to or from the department; or

(b) That enters a person’s control or possession through means that are unrelated to the data match system. [2017 c.644 §5]

Note: See note under 305.081 (Definitions) .

Source: Section 305.091 — Authorized purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.012 — OR Code / Title 29 / Chapter 316 / Section 316.012
316.012 Terms have same meaning as in federal laws
Status: in_force

Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:

(1) On December 31, 2022; or

(2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer. [1969 c.493 §3; 1971 s.s. c.4 §2; 1975 c.672 §3; 1983 c.162 §59; 1985 c.802 §1; 1987 c.293 §2; 1989 c.625 §2; 1991 c.457 §1; 1993 c.726 §27; 1995 c.556 §1; 1997 c.839 §1; 1999 c.224 §7; 2001 c.660 §35; 2003 c.77 §14; 2005 c.519 §9; 2005 c.832 §27; 2007 c.614 §12; 2008 c.45 §13; 2009 c.5 §23; 2009 c.909 §§24,25; 2010 c.82 §§24,25; 2011 c.7 §23; 2012 c.31 §22; 2013 c.377 §22; 2014 c.52 §24; 2015 c.442 §16; 2016 c.33 §19; 2017 c.527 §20; 2018 c.101 §20; 2019 c.319 §20; 2021 c.456 §21; 2022 c.83 §21; 2023 c.171 §21]

Source: Section 316.012 — Terms have same meaning as in federal laws; federal law references , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.657 — OR Code / Title 29 / Chapter 311 / Section 311.657
311.657 Transcript of apportionment to counties
Status: in_force

Upon the filing of the certificate as to the amount of revenue to be raised for state purposes and apportionment of a levy, as required by ORS 291.445 (Certificate of state agency that issues general obligation bonds) , the Oregon Department of Administrative Services shall immediately transmit an accurate transcript of the apportionment, if any, to the county clerks and county assessors of the several counties. The transcript shall be considered by the county assessors as a notice of levy. [Formerly 309.530; 1991 c.220 §2]

Source: Section 311.657 — Transcript of apportionment to counties; notice of levy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.315 — OR Code / Title 29 / Chapter 308a / Section 308a.315
308A.315 Determination of maximum assessed value and assessed value of open space lands
Status: in_force

(1) The maximum assessed value and assessed value of land classified as open space land under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall be determined as provided in this section.

(2) Land classified as open space land shall have an assessed value for the tax year equal to the lesser of the land’s maximum assessed value or the land’s open space value determined under subsection (5) of this section.

(3) The land’s maximum assessed value shall equal 103 percent of the land’s assessed value for the previous tax year or 100 percent of the land’s maximum assessed value for the previous tax year, whichever is greater.

(4) Intentionally left blank —Ed.

(a) For the first tax year for which the land is classified as open space land, the land shall have a maximum assessed value equal to the land’s open space value determined under subsection (5) of this section multiplied by the ratio of the total maximum assessed value of all open space land within the county over the total open space value of all open space land in the county.

(b) If there is an insufficient amount of land classified as open space land in a county to permit a statistically reliable ratio to be determined under paragraph (a) of this subsection, the statewide totals of maximum assessed value of open space land and open space value shall be used in determining the ratio.

(c) The Department of Revenue shall prescribe rules setting forth the minimum amount of open space land in a county needed to establish a statistically reliable ratio.

(5) The open space value of land classified as such under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall be the land’s real market value under ORS 308.205 (Real market value defined) :

(a) Assuming the highest and best use of the land to be the current open space use, such as park, sanctuary or golf course. The assessor shall not consider alternative uses to which the land might be put.

(b) Valuing the improvements on the land, if any, as required by ORS 308.205 (Real market value defined) . [Formerly 308.765; 2003 c.169 §3]

Source: Section 308A.315 — Determination of maximum assessed value and assessed value of open space lands; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.382 — OR Code / Title 29 / Chapter 316 / Section 316.382
316.382 Returns by fiduciaries
Status: in_force

(1) An income tax return, in the name of the decedent, for any deceased individual shall be made and filed by a personal representative or other person charged with the care of the property, and this duty extends to any unfiled return prior to decedent’s death. The tax shall be levied upon and collected from the estate. A final return of a decedent shall be due when it would have been due if the decedent had not died.

(2) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof, whether the income is taxable to the estate or trust or to the beneficiaries thereof. If two or more fiduciaries are acting jointly, the return may be made by any one of them. [1969 c.493 §58; 1975 c.705 §9]

Source: Section 316.382 — Returns by fiduciaries , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.283 — OR Code / Title 29 / Chapter 315 / Section 315.283
315.283 Sale of publicly supported housing
Status: in_force

(1) A taxpayer is allowed a credit against the taxes otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 for a qualifying sale in Oregon of publicly supported housing during the tax year. The amount of the credit allowed under this section may not exceed:

(a) For housing owned by the taxpayer for at least five years, 2.5 percent of the lesser of the housing’s sale price or the appraisal under ORS 315.286 (Reservation of credit) (2)(e); or

(b) For housing owned by the taxpayer for at least 10 years, five percent of the lesser of the housing’s sale price or the appraisal under ORS 315.286 (Reservation of credit) (2)(e).

(2) In order to claim a credit under this section, a taxpayer must:

(a) Lack identity of interest with the purchaser; and

(b) Receive certification of a credit under ORS 315.286 (Reservation of credit) (6) and submit the certification to the Department of Revenue upon request of the department.

(3) The Department of Revenue may:

(a) Adopt rules for carrying out the provisions of this section; and

(b) Prescribe the form used to claim a credit under this section and the information required on the form.

(4) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, but may not be carried forward for any tax year thereafter.

(5) In the case of a credit allowed under this section:

(a) A nonresident is allowed the credit under this section in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section must be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(c) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s tax year under ORS 314.440 (Tax as debt) , the credit allowed under this section must be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) . [2023 c.490 §19]

Source: Section 315.283 — Sale of publicly supported housing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 321.712 — OR Code / Title 29 / Chapter 321 / Section 321.712
321.712 Circumstances under which notification is required
Status: in_force

(1) An owner of small tract forestland shall notify the county assessor:

(a) When the owner acquires, either directly or through common ownership, one or more tax lots that are contiguous to small tract forestland owned or held in common ownership by the owner;

(b) When the owner acquires, either directly or through common ownership, additional forestland that results in the owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland;

(c) When the owner sells, either directly or through common ownership, small tract forestland that results in the owner’s owning or holding in common ownership less than 10 acres of Oregon forestland; or

(d) When there is a change in use of any portion of small tract forestland to a use that is not a forestland use.

(2) The notification under subsection (1) of this section must be made in writing.

(3) The county assessor may disqualify small tract forestland if the assessor discovers an acquisition, sale or change in use described in subsection (1) of this section for which the owner did not give written notification as required under this section.

(4) The county assessor shall send a copy of any notification made under this section and received by the assessor to the Department of Revenue. [2003 c.454 §5]

Source: Section 321.712 — Circumstances under which notification is required; disqualification for failure to notify , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 323.320 — OR Code / Title 29 / Chapter 323 / Section 323.320
323.320 Refunds for unused stamps and for unsalable or destroyed cigarettes
Status: in_force

(1) The Department of Revenue shall, pursuant to rule, refund or credit to a distributor the denominated values, less the discount given on their purchase, of:

(a) Any unused or damaged stamps; or

(b) Stamps affixed to packages of cigarettes that, prior to or after distribution, have become unfit for use or unsalable or have been destroyed, returned for credit or replaced, if the department has proof of the cigarettes not being used for smoking in the State of Oregon.

(2) Interest shall be computed, allowed and paid with respect to a refund made under this section, at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the receipt by the department of a claim for refund. [1965 c.525 §§68,69; 1989 c.626 §10; 1999 c.62 §11; 2001 c.114 §48; 2017 c.278 §16]

Source: Section 323.320 — Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.300 — OR Code / Title 29 / Chapter 314 / Section 314.300
314.300 Passive activity loss
Status: in_force

For purposes of applying section 469 of the Internal Revenue Code to the laws of this state imposing taxes upon or measured by income:

(1) Passive activity loss shall be determined with respect to the activities of the taxpayer under section 469 of the Internal Revenue Code and related federal law and then shall be adjusted by the additions, subtractions, modifications and other adjustments as allocated to passive activity loss under subsection (2) of this section.

(2) Those additions, subtractions, modifications and other adjustments required to be made to federal taxable income under this chapter or ORS chapters 316, 317 and 318, or other law governing the imposition of state taxes imposed upon or measured by income, shall be allocated to passive activity loss as provided by rule of the Department of Revenue.

(3) Passive activity loss, as determined under subsections (1) and (2) of this section, shall not be allowed for the taxable year of the taxpayer. Passive activity loss shall be treated as a deduction allocable to passive activity in the next succeeding year, and except as otherwise adjusted under subsection (1) of this section, shall be treated in the same manner as passive activity loss is treated under section 469 of the Internal Revenue Code, and related sections.

(4) For state personal income tax purposes, in the case of a nonresident, passive activity loss attributable to Oregon sources shall be treated in the same manner as described under subsections (1) to (3) of this section. [1987 c.293 §64; 1995 c.556 §23]

Source: Section 314.300 — Passive activity loss; determination; treatment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.474 — OR Code / Title 29 / Chapter 308 / Section 308.474
308.474 Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)
Status: in_force

If an agreement has been filed under ORS 308.462 (Qualifications for limited assessment) (2), within 60 days following the end of the fiscal year as used by the owner for purposes of reporting federal income tax and during the period that the certificate described in ORS 308.466 (Processing applications for limited assessment) is in effect, the owner of the rehabilitated property that is nonowner-occupied shall file with a designated agent of the governing body the following:

(1) A statement of occupancy and vacancy of the rehabilitated property during the 12 months ending with the anniversary date;

(2) A statement of all rental rates, and increases in rental rates and operating costs, during the 12 months ending with the anniversary date; and

(3) A certification by the owner that the property has been held continuously for the production of rental income since the date of the certificate approved by the governing body, pursuant to ORS 308.466 (Processing applications for limited assessment) . [1975 c.696 §8; 1977 c.472 §5; 1989 c.1051 §13]

Source: Section 308.474 — Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.775 — OR Code / Title 29 / Chapter 311 / Section 311.775
311.775 Notice of deferral to assessor by department
Status: in_force

(1) If eligibility for deferral of taxes is established as provided in ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) , the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax deferred property.

(2) When requested by the department, the tax collector shall send to the department as soon as the taxes are extended on the roll the tax statement for each tax deferred property.

(3) Interest shall accrue on the deferred taxes at the rate of nine percent per annum. [1977 c.695 §8]

Source: Section 311.775 — Notice of deferral to assessor by department; rate of interest on deferred taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.170 — OR Code / Title 29 / Chapter 323 / Section 323.170
323.170 Payment for stamps
Status: in_force

(1) Stamps shall be sold to a licensed distributor at their denominated values less a sum allowed as compensation to a distributor for services in affixing stamps to packages as required by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . Payment for stamps shall be made at the time of purchase, provided that a licensed distributor, subject to the conditions and provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , may be permitted to defer stamp payments.

(2) The compensation to each distributor for each Oregon stamp sold during the calendar year shall be $0.004 per stamp.

(3) Payment for stamps shall be made in the form required by the Department of Revenue. [1965 c.525 §47; 1983 c.683 §1; 1999 c.62 §4; 2002 s.s.3 c.2 §10; 2003 c.804 §18a]

Source: Section 323.170 — Payment for stamps; distributor compensation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.210 — OR Code / Title 29 / Chapter 308 / Section 308.210
308.210 Assessing property
Status: in_force

(1) The assessor shall proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed. The assessor shall maintain a full and complete record of the assessment of the taxable property for each year as of January 1, at 1:00 a.m. of the assessment year, in the manner set forth in ORS 308.215 (Contents of assessment roll) . Such record shall constitute the assessment roll of the county for the year.

(2) Except as provided in subsections (3) and (4) of this section, the ownership and description of all real property and manufactured structures assessed as personal property shall be shown on the assessment roll as of January 1 of such year or as it may subsequently be changed by divisions, transfers or other recorded changes. This subsection is intended to permit the assessor to reflect on the assessment roll the divisions of property or the combining of properties after January 1 so as to reflect the changes in the ownership of that property and to keep current the descriptions of property. The assessor shall also have authority to change the ownership of record after January 1 of a given year so that the assessment roll will reflect as nearly as possible the current ownership of that property.

(3) The assessor shall not indicate any changes, divisions or transfers of properties which occurred before, on or after January 1 as a result of the division of a larger parcel of land until all ad valorem taxes, fees and other charges placed upon the tax roll on the entire parcel of property that have been certified for collection under ORS 311.105 (Certificate of taxes levied or imposed) and 311.110 (Warrant of clerk authorizing collection of taxes) have been paid. However, if the owner of one of the portions of the larger property is a public body only the change, division or transfer of that portion shall be recognized.

(4) The assessor shall not reflect on the assessment roll any combining of properties unless all ad valorem taxes, fees or other charges charged to the tax accounts to be combined that have been certified for collection under ORS 311.105 (Certificate of taxes levied or imposed) and 311.110 (Warrant of clerk authorizing collection of taxes) have been paid. However, if the owner of the affected property is a public body, this subsection shall not apply.

(5) The assessor shall notify the planning director of a city of all divisions of land within the corporate limits of the city and the planning director of a county of all divisions of land outside the corporate limits of all cities and within the county, including, but not limited to, divisions of land by lien foreclosure, divisions of land pursuant to court order and subdivisions within 30 days after the date the change in the tax lot lines was processed by the assessor. The requirements of this subsection do not apply to divisions for assessment purposes only.

(6) As used in this section, “public body” means the United States, its agencies and instrumentalities, the state, a county, city, school district, irrigation or drainage district, a port, a water district and all other public or municipal corporations in the state exempt from tax under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) . [Amended by 1957 c.324 §1; 1969 c.454 §1; 1977 c.718 §1; 1981 c.632 §2; 1983 c.473 §1; 1983 c.718 §1; 1991 c.459 §90; 1991 c.763 §27; 1993 c.6 §4; 1995 c.610 §1; 1997 c.541 §154]

Source: Section 308.210 — Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.078 — OR Code / Title 29 / Chapter 316 / Section 316.078
316.078 Tax credit for dependent care expenses necessary for employment
Status: in_force

(1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to a percentage of employment-related expenses allowable pursuant to section 21 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code. The percentage shall be determined on the basis of federal taxable income, as defined in section 63 of the Internal Revenue Code and as reflected on the federal return, whether or not a joint return, of the taxpayer for the taxable year, in accordance with the following table:

If federal taxable

income is: The percentage is:

Not over $5,000 30%

Over $5,000 but not

over $10,000 15%

Over $10,000 but not

over $15,000 8%

Over $15,000 but not

over $25,000 6%

Over $25,000 but not

over $35,000 5%

Over $35,000 but not

over $45,000 4%

Over $45,000 0%

(2) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by subsection (1) of this section. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(3) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(4) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(5) Any tax credit otherwise allowable under this section which is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. [1975 c.672 §15a; 1977 c.872 §3; 1979 c.691 §4; 1983 c.684 §9; 1985 c.802 §4; 1987 c.293 §10; 1989 c.625 §7; 1989 c.1047 §11; 1991 c.457 §2; 1993 c.726 §28; 1997 c.839 §6; 1999 c.90 §8; 2001 c.660 §36]

Note: Section 44, chapter 913, Oregon Laws 2009, provides:

Sec. 44. Except as provided in ORS 316.078 (Tax credit for dependent care expenses necessary for employment) (5), a credit may not be claimed under ORS 316.078 (Tax credit for dependent care expenses necessary for employment) for tax years beginning on or after January 1, 2016. [2009 c.913 §44]

Source: Section 316.078 — Tax credit for dependent care expenses necessary for employment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.304 — OR Code / Title 29 / Chapter 315 / Section 315.304
315.304 Pollution control facilities
Status: in_force

(1) A credit against taxes imposed by ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) for a pollution control facility or facilities certified under ORS 468.170 (Action on application) shall be allowed if the taxpayer qualifies under subsection (4) of this section.

(2) For a facility certified under ORS 468.170 (Action on application) , the maximum credit allowed in any one tax year shall be the lesser of the tax liability of the taxpayer or the applicable percentage of the certified cost of the facility, as determined under ORS 468.173 (Applicable percentage of certified cost of facility eligible for tax credit) or 468.183 (Revocation of certification for loss of Green Permit) , multiplied by the certified percentage allocable to pollution control, divided by the number of years of the facility’s useful life. The number of years of the facility’s useful life used in this calculation shall be the remaining number of years of useful life at the time the facility is certified but not less than one year nor more than 10 years.

(3) To qualify for the credit the pollution control facility must be erected, constructed or installed in accordance with the provisions of ORS 468.165 (Application for certification of pollution control facilities) (1) and must be certified for tax relief under ORS 468.155 (Definitions for ORS 468.155 to 468.190) to 468.190 (Allocation of costs to pollution control) .

(4) To qualify for a tax credit under this section:

(a) The taxpayer who is allowed the credit must be:

(A) The owner, including a contract purchaser, of the trade or business that utilizes Oregon property requiring a pollution control facility to prevent or minimize pollution;

(B) A person who, as a lessee or pursuant to an agreement, conducts the trade or business that operates or utilizes such property; or

(C) A person who, as an owner, including a contract purchaser, or lessee, owns or leases a pollution control facility that is used:

(i) In a business that is engaged in a production activity described in 40 C.F.R. 430.20 (as of July 1, 1998); or

(ii) For recycling, material recovery or energy recovery as defined in ORS 459.005 (Definitions for ORS 459.005 to 459.437, 459.705 to 459.790 and 459A.005 to 459A.665) ; and

(b) The facility must be owned or leased during the tax year by the taxpayer claiming the credit and must have been in use and operation during the tax year for which the credit is claimed.

(5) Regardless of when the facility is erected, constructed or installed, a credit under this section may be claimed by a taxpayer:

(a) For a facility qualifying under ORS 468.165 (Application for certification of pollution control facilities) (1)(a) or (b), only in those tax years which begin on or after January 1, 1967.

(b) For a facility qualifying under ORS 468.165 (Application for certification of pollution control facilities) (1)(c), in those tax years which begin on or after January 1, 1973.

(c) For a facility qualifying under ORS 468.165 (Application for certification of pollution control facilities) (1)(d), in those tax years which begin on or after January 1, 1984.

(6) For a facility certified under ORS 468.170 (Action on application) , the maximum total credit allowable shall not exceed one-half of the certified cost of the facility multiplied by the certified percentage allocable to pollution control.

(7) The credit provided by this section is not in lieu of any depreciation or amortization deduction for the facility to which the taxpayer otherwise may be entitled under ORS chapter 316, 317 or 318 for such year.

(8) Upon any sale, exchange or other disposition of a facility, notice thereof shall be given to the Environmental Quality Commission who shall revoke the certification covering such facility as of the date of such disposition. Notwithstanding ORS 468.170 (Action on application) (4)(c), the transferee may apply for a new certificate under ORS 468.170 (Action on application) , but the tax credit available to such transferee shall be limited to the amount of credit not claimed by the transferor. The sale, exchange or other disposition of shares in an S corporation as defined in section 1361 of the Internal Revenue Code or of a partner’s interest in a partnership shall not be deemed a sale, exchange or other disposition of a facility for purposes of this subsection.

(9) Any tax credit otherwise allowable under this section which is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, but may not be carried forward for any tax year thereafter. Credits may be carried forward to and used in a tax year beyond the years specified in ORS 468.170 (Action on application) .

(10) The taxpayer’s adjusted basis for determining gain or loss shall not be further decreased by any tax credits allowed under this section.

(11) A person described in subsection (4)(a)(C) of this section may, but need not, operate the facility or conduct a trade or business that utilizes property requiring the facility. If more than one person has an interest under subsection (4)(a)(C) of this section in the facility, only one person may claim the credit allowed under this section. However, portions of the facility may be certified separately in the same manner as provided in ORS 468.170 (Action on application) (8) if ownership of the portions is in more than one person. The person claiming the credit as between an owner, including a contract purchaser, and lessee under this subsection shall be designated in a written statement signed by both the lessor and lessee of the facility. This statement shall be filed with the Department of Revenue not later than the final day of the first tax year for which a tax credit is claimed.

(12) Intentionally left blank —Ed.

(a) A taxpayer may not be allowed a tax credit under this section for any tax year during which the taxpayer is convicted of a felony under ORS 468.922 (Unlawful disposal, storage or treatment of hazardous waste in the second degree) to 468.956 (Refusal to produce material subpoenaed by commission) that is related to the facility for which the tax credit would otherwise be claimed, or for the four tax years succeeding the tax year during which the taxpayer is convicted.

(b) The amount of any tax credit that is otherwise allowable under this section but for paragraph (a) of this subsection shall be considered to be claimed by the taxpayer for purposes of determining the amount of tax credit that may be claimed in a tax year in which paragraph (a) of this subsection permits the taxpayer to claim the credit. [1993 c.730 §30 (enacted in lieu of 316.097 and 317.116); 1993 c.560 §110a; 1995 c.746 §1; 1997 c.99 §5; 1997 c.325 §39; 1999 c.1101 §1; 2001 c.928 §4]

Note: Section 3, chapter 928, Oregon Laws 2001, provides:

Sec. 3. (1) Notwithstanding ORS 315.304 (Pollution control facilities) (9), in the case of a pollution control facility for which unexpired tax credits exist as of the tax year of the taxpayer that begins in the 2001 calendar year, if the facility is in use and operation during the tax year immediately following the third succeeding tax year described in ORS 315.304 (Pollution control facilities) (9), any credit under ORS 315.304 (Pollution control facilities) remaining unused may be carried forward to that fourth succeeding tax year. If the facility is in use and operation during the tax year immediately following the fourth succeeding tax year, any credit under ORS 315.304 (Pollution control facilities) remaining unused may be carried forward to that fifth succeeding tax year. If the facility is in use and operation during the tax year immediately following the fifth succeeding tax year, any credit under ORS 315.304 (Pollution control facilities) remaining unused may be carried forward to that sixth succeeding tax year, but may not be carried forward to any tax year thereafter.

(2) For purposes of this section, unexpired tax credits include credits claimed pursuant to ORS 315.304 (Pollution control facilities) (2) and credits carried over from previous tax years pursuant to ORS 315.304 (Pollution control facilities) (9). [2001 c.928 §3]

Source: Section 315.304 — Pollution control facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.761 — OR Code / Title 29 / Chapter 314 / Section 314.761
314.761 “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318
Status: in_force

For purposes of this chapter and ORS chapters 316, 317 and 318:

(1) “C corporation” means, with respect to any taxable year, a corporation which is not an S corporation for such year.

(2) “S corporation” means, with respect to any taxable year, a corporation for which an election under section 1362(a) of the Internal Revenue Code is in effect for such year. [Formerly 314.730]

Source: Section 314.761 — “C corporation” and “S corporation” defined for this chapter and ORS chapters 316, 317 and 318 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.815 — OR Code / Title 29 / Chapter 314 / Section 314.815
314.815 Rules and regulations
Status: in_force

The Department of Revenue may, from time to time, make such rules and regulations, not inconsistent with legislative enactments, that it considers necessary to enforce income tax laws. [1957 c.632 §30 (enacted in lieu of 316.720 and 317.505)]

Source: Section 314.815 — Rules and regulations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.582 — OR Code / Title 29 / Chapter 308 / Section 308.582
308.582 Notice of tentative assessment
Status: in_force

(1) The Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) . The department shall mail the notice of tentative assessment no later than May 25 of the assessment year.

(2) The notice shall be mailed to the last-known address of the person or company.

(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.

(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2; 2011 c.204 §5]

Source: Section 308.582 — Notice of tentative assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.051 — OR Code / Title 29 / Chapter 314 / Section 314.051
314.051 Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, ORS 316.821 (Federal election to deduct sales taxes) and the amendments to statutes by sections 13 to 28 and 31, chapter 832, Oregon Laws 2005, apply to transactions or activities occurring on or after January 1, 2005, in tax years beginning on or after January 1, 2005.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Veterans Benefits Act of 2002 (P.L. 107-330), the Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), the Military Family Tax Relief Act of 2003 (P.L. 108-121), the Working Families Tax Relief Act of 2004 (P.L. 108-311), the American Jobs Creation Act of 2004 (P.L. 108-357) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2005, and the deficiency or any portion thereof is attributable to any retroactive treatment under ORS 316.821 (Federal election to deduct sales taxes) and the amendments to statutes by sections 13 to 28 and 31, chapter 832, Oregon Laws 2005, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2005, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under ORS 316.821 (Federal election to deduct sales taxes) and the amendments to statutes by sections 13 to 28 and 31, chapter 832, Oregon Laws 2005, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of ORS 316.821 (Federal election to deduct sales taxes) and the amendments to statutes by sections 13 to 28 and 31, chapter 832, Oregon Laws 2005, for a tax year beginning before January 1, 2005, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2005, and before January 1, 2006, is filed, whichever period expires later. [2005 c.832 §32]

Note: 314.051 (Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Legislative Counsel has substituted “chapter 832, Oregon Laws 2005,” for the words “this 2005 Act” in section 32, chapter 832, Oregon Laws 2005, compiled as 314.051 (Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . The sections for which substitution otherwise would be made may be determined by referring to the 2005 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.051 — Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.783 — OR Code / Title 29 / Chapter 316 / Section 316.783
316.783 Amounts received for condemnation of Indian tribal lands
Status: in_force

Amounts received as condemnation awards as a result of condemnation by the federal government of Indian tribal lands are exempt from the tax imposed by this chapter. [Formerly 316.050]

Source: Section 316.783 — Amounts received for condemnation of Indian tribal lands , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.752 — OR Code / Title 29 / Chapter 316 / Section 316.752
316.752 Definitions for ORS 316.752 to 316.771
Status: in_force

For purposes of ORS 316.752 (Definitions for ORS 316.752 to 316.771) to 316.771 (Proof of status for exemption credit) :

(1) A person has a “severe disability” if the person:

(a) Has lost the use of one or more lower extremities;

(b) Has lost the use of both hands;

(c) Is disabled as that term is defined in section 72(m)(7) of the Internal Revenue Code, to a degree that the person is unable to engage in any substantial gainful activity; or

(d) Has a physical or mental condition that limits the abilities of the person to earn a living, maintain a household or provide personal transportation for the person without employing orthopedic or medical equipment or outside help.

(2) “Orthopedic or medical equipment” includes, but is not limited to, wheelchairs, braces, prostheses or special crutches.

(3) “Outside help” includes, but is not limited to, unrelated individuals whom the taxpayer with a severe disability employs to keep house, maintain the house or yard, or to transport the taxpayer. [Formerly 316.135; 1987 c.158 §50; 1989 c.224 §51; 2007 c.70 §85; 2009 c.909 §40]

Source: Section 316.752 — Definitions for ORS 316.752 to 316.771 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.625 — OR Code / Title 29 / Chapter 323 / Section 323.625
323.625 Disposition of moneys other than inhalant delivery system revenues
Status: in_force

All moneys received by the Department of Revenue under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . The department may pay expenses for administration and enforcement of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) out of moneys received from the taxes imposed under ORS 323.505 (Tax imposed on distribution) and 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) . Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, and except as provided in ORS 323.627 (Disposition of proceeds of tax imposed on inhalant delivery systems) , the balance of the money shall be credited to the General Fund. Of the amount credited to the General Fund under this section 41.54 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 4.62 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153 (Tobacco Use Reduction Account) . [1985 c.816 §42; 1997 c.2 §10; 1999 c.21 §62; 2003 c.804 §§53,53a; 2009 c.595 §206b; 2009 c.797 §2; 2013 c.722 §3; 2019 c.525 §13]

Source: Section 323.625 — Disposition of moneys other than inhalant delivery system revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.380 — OR Code / Title 29 / Chapter 305 / Section 305.380
305.380 Definitions for ORS 305.385
Status: in_force

As used in ORS 305.385 (Agencies to supply licensee and contractor lists) :

(1) “Agency” means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state which imposes a local tax administered by the Department of Revenue under ORS 305.620 (Collection and distribution of local taxes on income and sales) .

(2) “License” means any written authority required by law or ordinance as a prerequisite to the conduct of a business, trade or profession.

(3) “Provider” means any person who contracts to supply goods, services or real estate space to an agency.

(4) “Tax” means a state tax imposed by ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) and 403.200 (Imposition of tax) to 403.250 (Primary public safety answering points) and ORS chapters 118, 314, 316, 317, 318, 321 and 323 and local taxes administered by the Department of Revenue under ORS 305.620 (Collection and distribution of local taxes on income and sales) . [1987 c.843 §6; 1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21; 2015 c.348 §10]

Source: Section 305.380 — Definitions for ORS 305.385 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.175 — OR Code / Title 29 / Chapter 323 / Section 323.175
323.175 Application for credit purchases of stamps
Status: in_force

A licensed distributor may apply to the Department of Revenue to fix the maximum amount of deferred-payment purchases of stamps that the distributor may make in any calendar month. Upon receipt of the application and the security deposit required pursuant to ORS 323.110 (Security required for licensing) , the department shall fix the maximum amount. The department at any time may designate the sales locations where the distributor may make deferred-payment purchases of stamps and fix the amount of deferred-payment purchases that the distributor may make within each monthly period at the designated sales location. [1965 c.525 §48; 1999 c.62 §5]

Source: Section 323.175 — Application for credit purchases of stamps , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.125 — OR Code / Title 29 / Chapter 314 / Section 314.125
314.125 When adjustment may be made
Status: in_force

The circumstances under which the adjustment provided in ORS 314.115 (Adjustment to correct effect of certain errors) is authorized are as follows:

(1) The determination requires the inclusion in gross income of an item that was erroneously included in the gross income of the taxpayer for another taxable year or in the gross income of a related taxpayer.

(2) The determination allows a deduction or credit that was erroneously allowed to the taxpayer for another taxable year or to a related taxpayer.

(3) Intentionally left blank —Ed.

(a) The determination requires the exclusion from gross income of an item included in a return filed by the taxpayer or with respect to which tax was paid and that was erroneously excluded or omitted from the gross income of the taxpayer for another taxable year, or from the gross income of a related taxpayer; or

(b) The determination requires the exclusion from gross income of an item not included in a return filed by the taxpayer and with respect to which the tax was not paid but that is includable in the gross income of the taxpayer for another taxable year or in the gross income of a related taxpayer.

(4) The determination disallows a deduction or credit that should have been allowed to, but was not allowed to, the taxpayer for another taxable year, or to a related taxpayer.

(5) The determination allows or disallows any of the additional deductions allowable in computing the taxable income of estates or trusts, or requires or denies any of the inclusions in the computation of taxable income of beneficiaries, heirs or legatees, specified in sections 641 to 679 of the Internal Revenue Code, or corresponding provisions of subsequent internal revenue laws, and the correlative inclusion or deduction, as the case may be, has been erroneously excluded, omitted or included, or disallowed, omitted or allowed, as the case may be in respect of the related taxpayer.

(6) The determination allows or disallows a deduction (including a credit) in computing the taxable income (or, as the case may be, net income, normal tax net income or surtax net income) of a corporation, and a correlative deduction or credit has been erroneously allowed, omitted or disallowed, as the case may be, in respect of a related taxpayer described in ORS 314.105 (Definitions for ORS 314.105 to 314.135) (2)(g).

(7) Intentionally left blank —Ed.

(a) The determination determines the basis of property, and in respect of any transaction on which such basis depends, or in respect of any transaction that was erroneously treated as affecting such basis, there occurred, with respect to a taxpayer described in paragraph (b) of this subsection, any of the errors described in paragraph (c) of this subsection.

(b) The taxpayer with respect to whom the erroneous treatment occurred must be:

(A) The taxpayer with respect to whom the determination is made;

(B) A taxpayer who acquired title to the property in the transaction and from whom, mediately or immediately, the taxpayer with respect to whom the determination is made derived title; or

(C) A taxpayer who had title to the property at the time of the transaction and from whom, mediately or immediately, the taxpayer with respect to whom the determination is made derived title, if the basis of the property in the hands of the taxpayer with respect to whom the determination is made is determined under section 1015(a) of the Internal Revenue Code.

(c) With respect to a taxpayer described in paragraph (b) of this subsection, there was an erroneous inclusion in, or omission from, gross income, there was an erroneous recognition, or nonrecognition, of gain or loss, or there was an erroneous deduction of an item properly chargeable to capital account or an erroneous charge to capital account of an item properly deductible. [1971 c.248 §4; 1983 c.162 §50; 1987 c.293 §52; 2005 c.94 §77]

Source: Section 314.125 — When adjustment may be made , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.740 — OR Code / Title 29 / Chapter 305 / Section 305.740
305.740 Commission examination for continuing eligibility
Status: in_force

(1) The Oregon Charitable Checkoff Commission shall examine each entity included for checkoff on a schedule of the Oregon individual income tax return at least once every two years after initial application under ORS 305.725 (Application of entity) .

(2) Intentionally left blank —Ed.

(a) If the commission determines that an entity certified under ORS 305.715 (Determination of eligibility) (2) for the prior tax year is not qualified to be included, or that an entity making application is not qualified to be included, on the checkoff schedule on the individual income tax return for the current tax year, the commission shall so order.

(b) The commission shall serve upon the entity, either by personal service or by certified mail, return receipt requested, the order issued under paragraph (a) of this subsection. The order shall comply with the applicable notice requirements of ORS 183.415 (Notice of right to hearing) .

(c) The entity or person or persons to whom the order is directed shall have 20 days from the date of personal service or mailing of the notice in which to make written application to the commission for a contested case hearing to be held in accordance with ORS 183.415 (Notice of right to hearing) to 183.500 (Appeals) before the commission or the designee of the commission. In any hearing before the designee of the commission, the designee is authorized to issue the final order in the matter.

(d) Upon failure to request a contested case hearing within the time specified, the order shall become final.

(e) Appeal may be taken from a final order as specified under ORS 183.480 (Judicial review of agency orders) to 183.497 (Awarding costs and attorney fees when finding for petitioner) .

(f) A final order issued by the commission, the designee of the commission, the Court of Appeals or the Oregon Supreme Court determining that an entity be included on the list certified under ORS 305.715 (Determination of eligibility) (2) may require only that the entity be included on the list next certified after the effective date of the final order. [1989 c.987 §13; 2001 c.114 §6; 2007 c.822 §10; 2021 c.8 §7]

Source: Section 305.740 — Commission examination for continuing eligibility; disqualification order , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 318.106 — OR Code / Title 29 / Chapter 318 / Section 318.106
318.106 ORS 317.151 as part of chapter
Status: in_force

ORS 317.151 (Contributions of computers or scientific equipment for research to educational organizations) is incorporated into and made a part of this chapter. [1985 c.695 §4; 2009 c.33 §29]

Source: Section 318.106 — ORS 317.151 as part of chapter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 305.286 — OR Code / Title 29 / Chapter 305 / Section 305.286
305.286 Potential refund credit in property tax appeals
Status: in_force

(1) Intentionally left blank —Ed.

(a) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed, if the dollar amount in dispute exceeds $1 million, the assessor of the county in which the property is located may order the officer in charge of the assessment and tax roll to issue a potential refund credit with respect to the property as provided in this section.

(b) If the appeal relates to property assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , the assessor of each county to which a portion of the value is apportioned may issue a potential refund credit under paragraph (a) of this subsection:

(A) Even if the dollar amount in dispute with respect to the county is $1 million or less; and

(B) Independently of the assessor of any other county.

(2) For purposes of this section, the dollar amount in dispute means the dollar amount of real market value or specially assessed value in dispute:

(a) For all tax years to which the appeal relates and any tax year during the pendency of the appeal; and

(b) Intentionally left blank —Ed.

(A) For all property of a taxpayer that is the subject of an appeal, regardless of whether the property is the subject of separate appeals; or

(B) For property that is assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , for all current appeals relating to the property or to a unit of which the property is a part.

(3) Intentionally left blank —Ed.

(a) Except as expressly provided in this section, nothing in this section affects the laws governing the assessment and collection of ad valorem property taxes with respect to property to which a potential refund credit relates.

(b) Nothing in this section relieves a taxpayer of the obligation to comply with all laws governing the timely payment of ad valorem property taxes assessed on the property of the taxpayer to which a potential refund credit relates.

(4) For purposes of this section, the county assessor shall determine the amount of a potential refund credit as the dollar amount necessary to address the risk presented to the county by an appeal with respect to the tax year that is the subject of the property tax statement of the property to which the potential refund credit relates.

(5) Intentionally left blank —Ed.

(a) The county assessor may order issuance of a potential refund credit pursuant to this section at any time during a tax year to which an appeal relates and any tax year during the pendency of the appeal.

(b) Within 10 days after issuing a potential refund credit, the county assessor shall notify:

(A) The county treasurer of the amount of taxes included in the potential refund credit; and

(B) The taxpayer of the amount of taxes included in the potential refund credit and of the provisions of this section.

(6) Intentionally left blank —Ed.

(a) Upon payment by the taxpayer of taxes included in a potential refund credit, the county treasurer shall withhold the amount of taxes included in the potential refund credit from the amounts credited under ORS 311.395 (Periodic statements of tax collections) , net of any discounts, and deposit the withheld amount into a trust fund administered by the county treasurer in accordance with paragraph (b) of this subsection.

(b) The county treasurer may:

(A) Deposit the amount withheld under paragraph (a) of this subsection in the investment pool as defined in ORS 294.805 (Definitions for ORS 294.805 to 294.895) or any other investment account.

(B) Create a separate account for any amount withheld that is deposited in the investment pool or other investment account or commingle the amount withheld with other county moneys and account for the amount withheld separately.

(c) The county treasurer shall provide for proper accounting of any interest accruing on the amount withheld.

(7) Intentionally left blank —Ed.

(a) Upon final resolution of the appeal to which a potential refund credit relates, interest shall be computed and paid solely based on the amount earned by moneys in the investment account in which the amount withheld was deposited during the period the amount withheld was deposited in the account.

(b) If a refund is ordered, notwithstanding ORS 311.812 (No interest on refunds under ORS 311.806) , the amount of the refund shall be paid to the taxpayer out of the amount withheld under subsection (6) of this section, with interest as provided in paragraph (a) of this subsection for the period beginning on the later of the payment date or due date of the taxes included in the potential refund credit and ending on the date on which the refund is paid.

(c) Intentionally left blank —Ed.

(A) To the extent that taxes included in a potential refund credit are held to be due to the taxing districts, notwithstanding ORS 311.505 (Due dates) , the county treasurer shall withdraw an amount not to exceed the amount due, with interest as provided in paragraph (a) of this subsection, from any account in which the amount withheld has been deposited under subsection (6) of this section and deposit the amount in the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) for distribution in accordance with ORS 311.390 (Tax and interest distribution percentage schedule) .

(B) The potential refund credit shall be deemed imposed in the tax year or years to which the appeal that gave rise to the potential refund credit relates. The effect of the tax limitation under Article XI, section 11b, of the Oregon Constitution, shall be determined with respect to the amount of taxes included in the potential refund credit in the tax year or years in which the taxes were levied.

(8) On or before November 25 of each year, the county assessor shall provide an annual report to the governing body and the treasurer of the county showing the status of all current potential refund credits and the status of the appeals to which the credits relate.

(9) Issuance of a potential refund credit, the withholding of tax amounts, the deposit of amounts withheld in an account and the payment of interest upon resolution of an appeal under this section do not give rise to a cause of action other than an action to ensure proper application of the provisions of this section.

(10) The Department of Revenue may adopt rules for purposes of this section. [2011 c.112 §1; 2017 c.541 §1]

Note: 305.286 (Potential refund credit in property tax appeals) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.286 — Potential refund credit in property tax appeals; conditions; procedure; interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.687 — OR Code / Title 29 / Chapter 305 / Section 305.687
305.687 Use and presentation of demographic data by department
Status: in_force

(1) The Department of Revenue shall use data collected on the data collection schedule required under ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) to the extent feasible, to inform:

(a) The development of racial impact statements;

(b) The analysis of proposed administrative rules and budget requests; and

(c) The response by the department to certain requests for information from the Legislative Assembly.

(2) If the Department of Revenue, the Legislative Revenue Officer or the Oregon Department of Administrative Services includes data collected under ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) in a report or as other output, the data shall be presented only in aggregated and anonymized form. [2023 c.563 §7]

Source: Section 305.687 — Use and presentation of demographic data by department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.309 — OR Code / Title 29 / Chapter 317 / Section 317.309
317.309 Interest and dividends received from obligations of state or political subdivision
Status: in_force

(1) To derive Oregon taxable income, there shall be added to federal taxable income the amount of any interest or dividends received during the taxable year from obligations of a state or any political subdivision of a state (including Oregon), exempt from federal taxation under the Internal Revenue Code. However, the amount added under this subsection shall be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this subsection, and by any expenses incurred in the production of interest or dividend income described in this subsection.

(2) A regulated investment company as defined in section 851 of the Internal Revenue Code which distributes dividends in excess of those deducted in the computation of federal taxable income, shall to the extent of the amount added under subsection (1) of this section, deduct such distributed excess in arriving at Oregon taxable income.

(3) To derive Oregon taxable income, and subject to the other provisions of this chapter, discount and gain or loss on retirement or disposition of obligations described under subsection (1) of this section issued on or after January 1, 1985, shall be treated in the same manner as under sections 1271 to 1283 and other pertinent sections of the Internal Revenue Code as if the obligations, although issued by a state or a political subdivision of a state, were not tax exempt under the Internal Revenue Code. [1983 c.162 §18; 1985 c.802 §23; 1987 c.293 §39]

Source: Section 317.309 — Interest and dividends received from obligations of state or political subdivision , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.545 — OR Code / Title 29 / Chapter 308 / Section 308.545
308.545 Mode of valuing property
Status: in_force

For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue personally may inspect the property, and may take into consideration the statements filed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , the reports, statements or returns of the company filed in the office of any board, office or commission of this state, or any county thereof, the earning power of the company, the franchises and special franchises owned or used by the company, and such other evidence of any kind that is obtainable bearing thereon. However, no report, statement or return shall be conclusive upon the department in arriving at the amount and character and assessed value of the property belonging to the company. [Amended by 1991 c.459 §146; 1997 c.154 §38; 1997 c.541 §206]

Source: Section 308.545 — Mode of valuing property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.661 — OR Code / Title 29 / Chapter 307 / Section 307.661
307.661 Median sales price
Status: in_force

Prior to January 1 of each assessment year, the governing body of a city that adopts ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) shall adopt by resolution the median sales price to be used for purposes of determining if dwelling units are qualified under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) . In determining the median sales price, the governing body, assisted by the county assessor, shall use the sales data collected under ORS 309.200 (Assessor to collect sales data and prepare ratio study) in the county in which the greater portion of the taxable assessed value of single-unit housing in the city is located, as of the period ending the prior November 30. [2005 c.470 §5]

Source: Section 307.661 — Median sales price , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 309.104 — OR Code / Title 29 / Chapter 309 / Section 309.104
309.104 Electronic filing
Status: in_force

The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 (Petitions for reduction of property value) and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100 (Petitions for reduction of property value) . [1997 c.154 §8]

Source: Section 309.104 — Electronic filing; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 315.130 — OR Code / Title 29 / Chapter 315 / Section 315.130
315.130 Revocation upon timber harvest or removal of harvest restriction
Status: in_force

(1) If a small forestland owner, or the owner’s estate, heirs or devisees, elects to conduct a timber harvest within a forest conservation area for which a tax credit has been allowed under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) and for which a harvest restriction has been recorded or otherwise elects to remove the harvest restriction, the certification of the credit shall be revoked and the Department of Revenue may proceed to collect any amounts not paid as a result of the credit, as provided in ORS 315.061 (Suspension, revocation or forfeiture) .

(2) Intentionally left blank —Ed.

(a) If the timber harvest or the removal of a harvest restriction that results in revocation is conducted by an owner other than the small forestland owner that originally received certification for the credit under ORS 315.126 (Certification of eligibility from State Forestry Department) , that successor owner shall be liable for the entire amount certified for credit under ORS 315.126 (Certification of eligibility from State Forestry Department) . Interest shall be charged at the rate established in ORS 305.220 (Interest on deficiency, delinquency or refunds) from the date of transfer of the title to the successor owner.

(b) A revocation under this subsection does not impair the right of a prior owner to claim the credit.

(3) After repayment is complete, the small forestland owner shall notify the State Forestry Department of the repayment and the department shall remove the record of the harvest restriction from the department reporting and notice system operated under ORS 527.786 (Definitions) to 527.793 (Failure to send notice) . The small forestland owner shall cause the deed restriction to be removed from the county deed records. The department shall provide the small forestland owner with appropriate documentation for this purpose.

(4) The small forestland owner that conducts the timber harvest shall be responsible for any penalties imposed for violations of the Oregon Forest Practices Act arising from the harvest. [2022 c.34 §5]

Source: Section 315.130 — Revocation upon timber harvest or removal of harvest restriction; liability for tax; penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317.322 — OR Code / Title 29 / Chapter 317 / Section 317.322
317.322 Addition of long term care insurance premiums if credit is claimed
Status: in_force

The amount of any long term care insurance premiums paid or incurred by a taxpayer during the tax year shall be added to taxable income if:

(1) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and

(2) The taxpayer claims the credit allowed under ORS 315.610 (Long term care insurance) for the tax year. [1999 c.1005 §5]

Source: Section 317.322 — Addition of long term care insurance premiums if credit is claimed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.412 — OR Code / Title 29 / Chapter 314 / Section 314.412
314.412 Issuing of notice of deficiency attributable to involuntary conversion
Status: in_force

Notwithstanding ORS 314.410 (Time limit for notice of deficiency) , the period for issuing any notice of deficiency attributable to any part of the gain realized upon an involuntary conversion as provided in the federal Internal Revenue Code which applies to the Personal Income Tax Act of 1969 or as provided in the corporate excise tax or corporate income tax laws, shall not expire prior to the expiration of three years from the date the Department of Revenue is notified by the taxpayer of:

(1) The replacement of the converted property which the taxpayer claims results in nonrecognition of any part of such gains; or

(2) The taxpayer’s intention not to replace such property; or

(3) A failure of the taxpayer to replace the property within the period prescribed in the federal Internal Revenue Code which applies to the Personal Income Tax Act of 1969, in the corporation excise tax laws or in the corporation income tax laws, whichever is applicable. [1975 c.705 §2; 1989 c.626 §3]

Source: Section 314.412 — Issuing of notice of deficiency attributable to involuntary conversion; time limit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 310.200 — OR Code / Title 29 / Chapter 310 / Section 310.200
310.200 Purpose
Status: in_force

The purpose of ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) is to set forth the procedure by which tax reductions caused by implementation of section 11, Article XI of the Oregon Constitution, and caused by additional statutory reductions, for the tax year beginning July 1, 1997, are to be distributed to the property taxpayers and taxing districts of this state and to derive each district’s permanent rate limit for operating taxes and statutory rate limit for operating taxes for tax years beginning on or after July 1, 1997. [1997 c.541 §20]

Source: Section 310.200 — Purpose , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.615 — OR Code / Title 29 / Chapter 305 / Section 305.615
305.615 Apportionment of moneys received from United States in lieu of property taxes
Status: in_force

The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be apportioned if they were levied. [Formerly 306.180]

Source: Section 305.615 — Apportionment of moneys received from United States in lieu of property taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.359 — OR Code / Title 29 / Chapter 308a / Section 308a.359
308A.359 Standards and criteria for exemption
Status: in_force

(1) The State Department of Fish and Wildlife shall develop standards and criteria for the designation of land as riparian. Upon the receipt of an application referred to it by the county assessor, the department shall determine if the land described in the application is qualified for designation as riparian.

(2) The department shall review riparian management plans submitted by applicants to assure compliance with the intent of ORS 308A.353 (Legislative intent) . Standards and criteria to be used to determine consistency with the intent of ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) shall be developed by the department and shall be reviewed by the department annually. These criteria shall be in addition to the following provisions limiting participation under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) :

(a) Intentionally left blank —Ed.

(A) Subject to subparagraph (B) of this paragraph, and except as provided in subparagraph (C) of this paragraph, only lands planned and zoned as forest or agricultural lands, including rangeland, in compliance with the statewide planning goals adopted under ORS 197.240 (Commission action) and outside adopted urban growth boundaries shall qualify.

(B) Lands that, as of July 1, 1997, are outside adopted urban growth boundaries and also as of that date are planned and zoned as forest or agricultural lands, including rangeland, in compliance with the statewide planning goals adopted under ORS 197.240 (Commission action) qualify, for tax years beginning on or after July 1, 1998, for riparian designation if they are managed in the manner provided for designated riparian lands and are otherwise eligible for riparian designation under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) even though the lands are no longer outside adopted urban growth boundaries or planned or zoned as forest or agriculture.

(C) Lands within the boundaries of a city and an urban growth boundary, if the city and county governing bodies have authorized the exemption under ORS 308A.360 (City and county authorization required for exemption of riparian land within city and urban growth boundary) , may qualify if the lands are managed in the manner provided for riparian designation under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) .

(b) Land management activities permitted within designated riparian lands shall be consistent with the intent of ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) .

(3) Land that the State Department of Fish and Wildlife determines may qualify for designation as riparian shall be approved by the department for designation and exemption under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) only if the owner of the land has developed and implemented, in accordance with the standards adopted under subsections (1) and (2) of this section, adequate measures for:

(a) The continued protection of the land; or

(b) Techniques for rehabilitation of the riparian land and those measures or techniques are approved by the department.

(4) The department may approve the application for designation of land as riparian with respect to only part of the land that is the subject of the application, but if any part of the application is denied, the applicant may withdraw the entire application. [Formerly 308.795; 2001 c.925 §7]

Source: Section 308A.359 — Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 324.510 — OR Code / Title 29 / Chapter 324 / Section 324.510
324.510 Content of statement or settlement sheet
Status: in_force

All statements or settlement sheets for oil or gas shall have stamped or written thereon the following words: “Gross production tax deducted and paid, and payee accepts such deduction and authorizes payment to the State of Oregon.” [1981 c.889 §17]

Source: Section 324.510 — Content of statement or settlement sheet , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 321.005 — OR Code / Title 29 / Chapter 321 / Section 321.005
321.005 Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460
Status: in_force

As used in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) and 477.440 (Emergency Fire Cost Committee) to 477.460 (Duties of administrator) , unless the context requires otherwise:

(1) “Board” means the State Board of Forestry.

(2) “Protected forestlands” means those lands which are protected from the starting or spread of fire thereon or therefrom by:

(a) The State Forester, with the approval of the board;

(b) The United States of America through contract with the State Forester;

(c) Any forest protective agency under contract with the State Forester or the board pursuant to ORS 477.406 (Cooperative contracts or agreements for forest protection or forest related activities) ; or

(d) Any forest protective agency, described in paragraph (c) of this subsection, under an agreement with the United States of America wherein such agency agrees to protect specific federal forestlands and, in return, the United States of America agrees to protect specific lands of such agency.

(3) “Department” means the Department of Revenue.

(4) “Committee” means the Emergency Fire Cost Committee.

(5) “Forestland” means any land producing forest products.

(6) “Forest products” means products from harvested timber, but does not include products from short rotation fiber grown under agricultural conditions as described in ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3), western juniper or products from harvested western juniper.

(7) “Harvest” means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.

(8) “Merchantable stand of timber” means any stand on forestlands containing living or dead timber which is being or can be harvested.

(9) “Taxpayer” means the owner of timber at time of harvest.

(10) “Taxes” means the taxes provided for in ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) .

(11) “Owner of timber” means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of:

(a) An instrument of conveyance;

(b) The harvesting of the timber; or

(c) The harvesting of the timber and payment therefor.

(12) “Timber” means all logs which can be measured in board feet and other forest products as determined by department rule. [1953 c.375 §1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a]

Source: Section 321.005 — Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 323.005 — OR Code / Title 29 / Chapter 323 / Section 323.005
323.005 Short title
Status: in_force

ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]

Source: Section 323.005 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.010 — OR Code / Title 29 / Chapter 307 / Section 307.010
307.010 Definitions of “land” and “real property” for state property tax laws
Status: reserved

(1) As used in the property tax laws of this state:

(a) “Land” means land in its natural state. For purposes of assessment of property subject to assessment at assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) , land includes any site development made to the land. As used in this paragraph, “site development” includes fill, grading, leveling, underground utilities, underground utility connections and any other elements identified by rule of the Department of Revenue.

(b) “Real property” includes:

(A) The land itself, above or under water;

(B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land;

(C) All mines, minerals, quarries and trees in, under or upon the land;

(D) All water rights and water powers and all other rights and privileges in any way appertaining to the land; or

(E) Any estate, right, title or interest whatever in the land or real property, less than the fee simple.

(2) Where the grantor of land has, in the instrument of conveyance, reserved or conveyed:

(a) Any of the timber standing upon the land, with the right to enter upon the ground and remove the timber, the ownership of the standing timber so reserved or conveyed is an interest in real property.

(b) The right to enter upon and use any of the surface ground necessary for the purpose of exploring, prospecting for, developing or otherwise extracting any gold, silver, iron, copper, lead, coal, petroleum, gases, oils or any other metals, minerals or mineral deposits in or upon the land, such right is an interest in real property. [Amended by 1987 c.756 §19; 1991 c.459 §37; 1997 c.541 §98; 2003 c.46 §10]

Source: Section 307.010 — Definitions of “land” and “real property” for state property tax laws; timber and mineral interests , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.127 — OR Code / Title 29 / Chapter 305 / Section 305.127
305.127 Means of providing notice required by department
Status: in_force

(1) Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if:

(a) The department is not expressly prohibited by law from using another means of notification; and

(b) The department and the person entitled to notice enter into a notification agreement in which the person affirmatively indicates that the department may use means other than regular mail for any required notice to the person.

(2) The agreement under subsection (1)(b) of this section must contain a statement that informs the person:

(a) That the department may use the method indicated in the agreement for any required notice to the person;

(b) That the person may cancel or change the agreement; and

(c) How the person may cancel or change the agreement.

(3) Notice given in accordance with a notification agreement under subsection (1) of this section is presumed to have been received by the person. It is the responsibility of the person to notify the department if the person wishes to cancel or change the agreement.

(4) The department may adopt rules to implement this section. [2013 c.298 §2]

Source: Section 305.127 — Means of providing notice required by department; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.625 — OR Code / Title 29 / Chapter 317 / Section 317.625
317.625 Income from sources without the United States
Status: in_force

Income from sources without the United States, as defined in section 862 of the Internal Revenue Code, shall be accounted for in the computation of Oregon taxable income as required by ORS chapters 305 and 314 and this chapter without regard to sections 861 to 864 of the Internal Revenue Code. [1983 c.162 §38]

(Temporary provisions relating to post-1986 deferred foreign income and global intangible low-taxed income)

Note: Sections 32, 33 and 34, chapter 101, Oregon Laws 2018, provide:

Sec. 32. Section 33 of this 2018 Act is added to and made a part of ORS chapter 317. [2018 c.101 §32]

Sec. 33. (1) A credit against the taxes otherwise due under ORS chapter 317 or 318 shall be allowed to a taxpayer for Oregon tax attributable to income reported under section 965 of the Internal Revenue Code as post-1986 deferred foreign income.

(2) The credit allowed under this section may not exceed the lesser of:

(a) The amount of Oregon tax attributable to income reported under section 965 of the Internal Revenue Code as post-1986 deferred foreign income for tax years beginning on or after January 1, 2017, and before January 1, 2018; or

(b) The total amount of tax, if any, attributable to the addition required under ORS 317.716 and imposed for all tax years beginning on or after January 1, 2014, and before January 1, 2017.

(3) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year.

(4) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year. Any credit remaining unused in the second succeeding tax year may be carried forward and used in the third succeeding tax year. Any credit remaining unused in the third succeeding tax year may be carried forward and used in the fourth succeeding tax year. Any credit remaining unused in the fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be used in any tax year thereafter. [2018 c.101 §33]

Sec. 34. Except as provided in section 33 (4) of this 2018 Act, section 33 of this 2018 Act applies to tax years beginning on or after January 1, 2017, and before January 1, 2018. [2018 c.101 §34]

Source: Section 317.625 — Income from sources without the United States , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.307 — OR Code / Title 29 / Chapter 314 / Section 314.307
314.307 Definitions
Status: in_force

As used in this section and ORS 314.308 (Reportable transactions) , 314.403 (Listed transaction understatement) and 314.404 (Penalty for failure to report reportable transaction) :

(1) “Listed transaction” means any of the following transactions:

(a) A listed transaction under section 6707A of the Internal Revenue Code.

(b) A transaction without economic substance in which an Oregon taxable corporation:

(A) Transfers income-producing assets to a real estate investment trust owned directly or indirectly by the corporation; and

(B) With respect to dividends paid from the real estate investment trust, claims a dividend-received deduction and the real estate investment trust claims a dividend-paid deduction.

(c) A transaction without economic substance in which an Oregon taxable corporation:

(A) Transfers income-producing assets to a regulated investment company owned directly or indirectly by the corporation; and

(B) With respect to dividends paid from the regulated investment company, claims a dividend-received deduction and the regulated investment company claims a dividend-paid deduction.

(2) “Oregon taxable corporation” means a corporation:

(a) That does business in Oregon, is organized in Oregon or has income from Oregon sources; or

(b) That is owned by an Oregon income or corporate excise taxpayer.

(3) “Reportable transaction” means a transaction:

(a) That is a reportable transaction under section 6707A of the Internal Revenue Code; or

(b) That is a listed transaction.

(4) “Transaction without economic substance” means a transaction for which the taxpayer cannot demonstrate a business purpose other than tax savings. [2007 c.568 §2; 2013 c.176 §6]

Source: Section 314.307 — Definitions; reportable transactions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).