ORS § 311.465 — OR Code / Title 29 / Chapter 311 / Section 311.465
311.465 Summary collection of tax on property about to be removed, sold, dissipated or destroyed
Status: in_force

(1) Subsection (2) of this section applies if:

(a) The county assessor discovers personal property subject to assessment for taxation in any year and taxes imposed on the property in a prior year are delinquent; or

(b) In the opinion of the assessor it seems probable that personal property may be removed from the county, sold, dissipated or destroyed before the taxes on the property otherwise become due and payable and it further appears that the owner or person liable for the taxes had no property subject to taxation in the county during either of the two preceding tax years, or was delinquent in the payment of any tax imposed during the two preceding tax years in respect to property in any jurisdiction, whether within or without the state, or is not financially responsible or intends to depart from the state before the taxes become due.

(2) The assessor may, immediately after listing and valuing the personal property for assessment and taxation, levy, demand and collect for remittance to the tax collector, or the tax collector may collect, the taxes on the property as follows:

(a) If the assessor is able to compute the exact amount of taxes, special assessments, fees and charges, such amount shall be paid to the assessor for remittance to the tax collector or directly to the tax collector; or

(b) If the assessor is unable to compute the exact amount at the time, either:

(A) There shall be paid the amount that the assessor estimates is needed to pay the taxes, special assessments, fees and other charges to become due; or

(B) There shall be deposited with the tax collector a bond with a good and sufficient undertaking in the amount that the assessor considers adequate to ensure payment of the taxes to become due. In no event shall the bond amount exceed twice the amount of the taxes, special assessments, fees and other charges computed by the assessor under this paragraph.

(3) Taxes paid or bonded for under subsection (2) of this section shall be entitled to the discount provided by ORS 311.505 (Due dates) . ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) shall apply to the amounts assessed and collected under subsection (2) of this section. Any taxes collected under subsection (2) of this section, and subject to refund on order of the tax court under ORS 311.467 (Review of assessor’s action under expedited collection provisions) , shall be held in the special account mentioned in ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) by the county treasurer until the period for petitioning for review of the assessor’s action has expired, or, when a review is had, until the review is determined. If the tax court, upon review, orders a refund, the county treasurer shall make the refund from the special account within three days after entry of the department’s order.

(4) If the owner or person liable for the taxes on the personal property fails to pay the tax on demand by the assessor, the assessor shall certify the assessment and tax levies made under this section to the tax collector of the county. The taxes thereupon shall be collected by the tax collector in the manner of collecting delinquent taxes on personal property. The taxes when so certified by the assessor are delinquent and subject to the provisions of law for the collection of delinquent taxes on personal property. [Amended by 1955 c.710 §2; 1975 c.780 §12; 1979 c.350 §14; 1981 c.804 §89; 1995 c.650 §67; 1999 c.21 §29]

Source: Section 311.465 — Summary collection of tax on property about to be removed, sold, dissipated or destroyed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.151 — OR Code / Title 29 / Chapter 317 / Section 317.151
317.151 Contributions of computers or scientific equipment for research to educational organizations
Status: in_force

(1) A credit is allowed against the taxes otherwise due under this chapter. The amount of the credit shall equal 10 percent of the fair market value of certain qualified charitable contributions, as described in this section.

(2) To qualify for the credit allowed under subsection (1) of this section, the charitable contribution must:

(a) Be a charitable contribution of tangible personal property described in section 1221(a)(1) of the Internal Revenue Code that has as its original use, use by the donee for education of students in this state, and that is a computer or other scientific equipment or apparatus; and

(b) Be a charitable contribution made during the tax year for which the credit is claimed to an educational organization that is located in this state and that is:

(A) An institution of higher education described in section 170 (b)(1)(A)(ii) of the Internal Revenue Code; or

(B) A public educational institution offering instruction in prekindergarten through grade 12 or any portion of that instruction.

(3) Notwithstanding subsection (2) of this section, a charitable contribution shall qualify for the credit allowed under subsection (1) of this section, if:

(a) The charitable contribution would otherwise qualify for the credit under subsection (2) of this section except that the charitable contribution is of a contract or agreement for the maintenance of the computer or other scientific equipment or apparatus; or

(b) The charitable contribution is a contribution of moneys made under a contract or agreement during the tax year for scientific or engineering research to an educational organization that is located in this state and that is:

(A) An institution of higher education described in section 170 (b)(1)(A)(ii) of the Internal Revenue Code; or

(B) A public educational institution offering instruction in prekindergarten through grade 12 or any portion of that instruction.

(4) The credit allowed under this section is in lieu of any deduction otherwise allowable under this chapter. No deduction shall be allowed under this chapter for any amount upon which the credit allowed under this section is based. However, nothing in this section shall affect the basis of the property in the hands of the donee or any other taxpayer. The basis of the property in the hands of the donee or other person shall be determined as if this section did not exist.

(5) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the credit allowed under this section shall not exceed the tax liability of the taxpayer and shall not be allowed against the tax imposed under ORS 317.090 (Minimum tax) . To qualify for a credit under this section, the charitable contribution must be made without consideration and be accepted by the donee institution or school.

(b) Any tax credit otherwise allowable under this section that 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 that 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.

(6) For purposes of this section, “fair market value” shall be determined at the time the property or services are contributed and shall be substantiated by whatever information the Department of Revenue requires. A requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [1985 c.695 §2; 1993 c.22 §1; 1995 c.54 §15; 1997 c.373 §1; 1997 c.839 §32; 1999 c.90 §24; 2001 c.660 §49]

Note: Section 5, chapter 695, Oregon Laws 1985, provides:

Sec. 5. (1) Except as provided in subsection (2) of this section, ORS 317.151 (Contributions of computers or scientific equipment for research to educational organizations) and 318.106 (ORS 317.151 as part of chapter) apply to contributions made in tax years beginning prior to January 1, 2014.

(2) With respect to the credit allowed for a contribution as described in ORS 317.151 (Contributions of computers or scientific equipment for research to educational organizations) (3)(b) if a written contract or other written agreement to make the contribution is entered into prior to January 1, 2014, and the moneys contributed after that date are contributed pursuant to the contract or agreement, then notwithstanding subsection (1) of this section, the credit allowed as described in ORS 317.151 (Contributions of computers or scientific equipment for research to educational organizations) (3)(b) shall be allowed for those contributions made pursuant to the written contract or other written agreement entered into prior to January 1, 2014. [1985 c.695 §5; 1989 c.989 §1; 1997 c.373 §2; 2003 c.318 §1; 2009 c.913 §23]

Source: Section 317.151 — Contributions of computers or scientific equipment for research to educational organizations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.637 — OR Code / Title 29 / Chapter 311 / Section 311.637
311.637 Expiration and extension of electronic notice of warrant
Status: in_force

(1) Except as otherwise provided in this section, an electronic notice of a warrant transmitted under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) expires 10 years after the Secretary of State files the electronic notice.

(2) Intentionally left blank —Ed.

(a) At any time before an electronic notice of a warrant expires, a county tax collector may transmit an electronic certificate of extension for the warrant, in the same manner as an electronic notice of a warrant is transmitted under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) , to the Secretary of State for filing.

(b) The Secretary of State shall note when the Secretary of State receives the electronic certificate of extension and shall file the electronic certificate of extension in the same manner as an electronic notice of a warrant is filed under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) .

(3) Intentionally left blank —Ed.

(a) An electronic certificate of extension filed under this section expires 10 years after the Secretary of State files the electronic certificate of extension.

(b) Only one electronic certificate of extension may be filed under this section for each electronic notice of a warrant.

(4) An electronic certificate of extension transmitted after the electronic notice of a warrant expires as provided in subsection (1) of this section has no effect.

(5) The Secretary of State shall file an electronic certificate of extension only if the tax collector has complied with the Secretary of State’s specifications under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) (6). [2015 c.444 §3]

Source: Section 311.637 — Expiration and extension of electronic notice of warrant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.259 — OR Code / Title 29 / Chapter 317 / Section 317.259
317.259 Modifications generally
Status: in_force

Federal taxable income, adopted under ORS 317.013 (Adoption of parts of Internal Revenue Code and application of federal laws and regulations) and 317.018 (Statement of purpose) , shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law. [1983 c.162 §12; 1987 c.293 §37; 1995 c.79 §168; 2005 c.94 §87]

Source: Section 317.259 — Modifications generally , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 310.214 — OR Code / Title 29 / Chapter 310 / Section 310.214
310.214 Measure 47 comparison tax adjustments for certain nonschool taxing districts
Status: in_force

(1) This section applies to a taxing district if:

(a) The district is not a school district, education service district, community college district or community college service district;

(b) The additions to value in the district under ORS 310.212 (Measure 47 comparison taxes) (5) exceed 10 percent of the Measure 5 value for the district (before the addition of any value described in ORS 310.212 (Measure 47 comparison taxes) (5)); and

(c) There has been no voter approval of a new tax base under section 11, Article XI of the Oregon Constitution (1995 Edition), or other tax levy that would first take effect in a tax year beginning July 1 of 1995, 1996 or 1997 (other than the approval of taxes to pay bonded indebtedness).

(2) Notwithstanding ORS 310.212 (Measure 47 comparison taxes) , the Measure 47 comparison taxes of a taxing district described in subsection (1) of this section shall be increased by reducing the preliminary reduction percentage in ORS 310.218 (Preliminary reduction percentages) by each percentage point, or fraction thereof, that the additions to value in the district identified in subsection (1)(b) of this section exceed 10 percent. [1997 c.541 §25a]

Source: Section 310.214 — Measure 47 comparison tax adjustments for certain nonschool taxing districts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 316.806 — OR Code / Title 29 / Chapter 316 / Section 316.806
316.806 Definitions for ORS 316.806 to 316.818
Status: in_force

As used in ORS 316.806 (Definitions for ORS 316.806 to 316.818) to 316.818 (Proof of expenses) :

(1) “Construction job site” means the specific location of a construction project.

(2) “Construction project” means the construction, alteration, repair, improvement, moving or demolition of a structure and appurtenances thereto.

(3) “Construction worker” means a person who is a member of a recognized construction trade, craft, union or industrial occupation and who is lawfully engaged in the performance of labor, pursuant to contract or subcontract, at a construction project.

(4) “Traveling expenses” means daily transportation expenses that:

(a) Are not otherwise deductible under the federal Internal Revenue Code.

(b) Are incurred by a construction worker in job-related travel between a construction job site located more than 50 miles from the principal residence of the construction worker.

(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance, but does not include meals unless the construction worker is required by the employer to stay overnight at the construction job site. [Formerly 316.057]

Source: Section 316.806 — Definitions for ORS 316.806 to 316.818 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.050 — OR Code / Title 29 / Chapter 307 / Section 307.050
307.050 Property of the United States held under contract of sale
Status: in_force

Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and possesses the property or has the right of present use and possession, then a real market value for the property shall be determined, as required under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , without deduction on account of any part of the purchase price or other sum due on such property remaining unpaid. The property shall have an assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) and shall be subject to tax on the assessed value so determined. The lien for the tax shall neither attach to, impair, nor be enforced against any interest of the United States in the real or personal property. This section does not apply to real or personal property held and in immediate use and occupation by this state or any county, municipal corporation or political subdivision of this state, or to standing timber, prior to severance, of the United States or any department or agency of the United States that is the subject of a contract of sale or other agreement. [Amended by 1953 c.698 §7; 1965 c.159 §1; 2001 c.509 §6]

Source: Section 307.050 — Property of the United States held under contract of sale , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.119 — OR Code / Title 29 / Chapter 308a / Section 308a.119
308A.119 Abatement
Status: in_force

(1) If on January 1 of any year any farmland assessed under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) has become disqualified for farm use special assessment because of any gross income or other requirement of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) , the collection of the additional taxes under ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) shall be deferred, but only if each year for a period of five consecutive years (or such lesser number of years in which farm use assessment was in effect prior to disqualification) beginning on January 1 of the first year the land became so disqualified, the land is used as farmland (including, for the purposes of this section, the growing of forest products). As the limited use is continued and completed each year, additional taxes are abated on the basis of an abatement of one year’s additional tax for each year of limited use beginning with the oldest year for which additional taxes are due for up to five years (or the number of years for which farm use assessment was in effect, whichever is less). Beginning on the January 1 the land became so disqualified the land shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law without regard to any special assessment laws.

(2) If at any time prior to the expiration of the five-year (or lesser) period specified in subsection (1) of this section the land is used for a higher and better use than farmland, the abatement process shall terminate, and there shall be added to the tax extended against the land on the next general property tax roll, (to be collected and distributed in the same manner as the remainder of the real property tax) the additional taxes that still remain deferred and unabated under subsection (1) of this section.

(3) When land described in this section is used for a higher and better use than farmland during the five-year (or lesser) period described in subsection (1) of this section, the owner shall notify the county assessor before the following January 1 of the change in use.

(4) The amount determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . [Formerly 308.404]

Source: Section 308A.119 — Abatement; termination of abatement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.366 — OR Code / Title 29 / Chapter 316 / Section 316.366
316.366 Schedule for collection of taxpayer self-reported demographic data
Status: in_force

(1) The Department of Revenue shall attach to personal income tax returns required to be filed under this chapter a schedule that allows taxpayers to provide to the department, at the time of filing the return and on a voluntary basis, self-reported identification of the taxpayer’s race and ethnicity.

(2) The data collection schedule required under subsection (1) of this section must:

(a) Allow each taxpayer to select from the full list of demographic data categories of racial or ethnic identity adopted as uniform standards by the Oregon Health Authority pursuant to ORS 413.161 (Collection of data on race, ethnicity, language, disability status, sexual orientation and gender identity) .

(b) Allow each individual listed on a return to select one primary identifier and as many as two additional identifiers.

(c) Provide that individuals filing a joint return may each elect whether to indicate identifiers on the schedule.

(d) Be accompanied by the statement that the collection of data is voluntary and self-reported and that the department may not use the collected data for the purposes of audit, collection or other enforcement activities.

(e) Be accompanied by a statement explaining the purpose of collecting data for use in analysis of revenue policy.

(f) Be optional to complete, but provide that individuals shall opt out of completion of the schedule.

(3) The department shall establish policies and procedures to enable individuals who are not required to file an income tax return under this chapter for a given tax year to elect to complete the schedule provided under this section without filing a return. [2023 c.563 §2]

Source: Section 316.366 — Schedule for collection of taxpayer self-reported demographic data , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.790 — OR Code / Title 29 / Chapter 305 / Section 305.790
305.790 Manner of payment of certain costs and expenses
Status: in_force

Payment of any attorney fees or reasonable expenses under ORS 305.447 (Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court) or 305.490 (Filing fees) shall be made by the Department of Revenue in the manner provided by law for the payment of income tax refunds. [1971 c.265 §5]

Source: Section 305.790 — Manner of payment of certain costs and expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.692 — OR Code / Title 29 / Chapter 319 / Section 319.692
319.692 Quarterly reports if average monthly tax under $300
Status: in_force

(1) Whenever in the judgment of the Department of Transportation the average monthly tax to be paid by a use fuel seller or user will be less than $300, the department may authorize the seller or user to file quarterly tax reports in lieu of the monthly tax reports required by ORS 319.675 (Seller’s report to department) and 319.690 (Monthly report of user) . The quarterly reports so authorized, and accompanying remittances as shown thereon to be due and payable, shall be filed on or before the due dates as follows: First quarter, April 20; second quarter, July 20; third quarter, October 20; fourth quarter, January 20. Any provisions of ORS 319.675 (Seller’s report to department) and 319.690 (Monthly report of user) otherwise applicable to the filing of monthly reports and remittances shall be applicable to the quarterly filings.

(2) Whenever in the judgment of the department the average annual tax to be paid by a use fuel seller or user will be less than $100, the department may authorize the seller or user to file annual tax reports in lieu of the monthly tax reports required by ORS 319.675 (Seller’s report to department) and 319.690 (Monthly report of user) . The annual reports authorized by this subsection, and accompanying remittances as shown on the reports to be due and payable, shall be filed on or before January 20 following the year for which the reports are filed. Any provisions of ORS 319.675 (Seller’s report to department) and 319.690 (Monthly report of user) otherwise applicable to the filing of monthly reports and remittances shall be applicable to the annual filings. [1963 c.226 §5; 1985 c.265 §2; 1989 c.992 §27]

Source: Section 319.692 — Quarterly reports if average monthly tax under $300; when annual reports authorized , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.060 — OR Code / Title 29 / Chapter 323 / Section 323.060
323.060 Consumer exemption
Status: in_force

(1) The taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) do not apply to the use or consumption of untaxed cigarettes transported to this state in a single lot or shipment of not more than 199 cigarettes, or of not more than 199 untaxed cigarettes obtained at one time from any of the instrumentalities listed in ORS 323.055 (Sales to federal installations and veterans’ institutions exempted) (1).

(2) Any taxes resulting from a distribution of cigarettes for personal use or consumption in a quantity of more than 199 cigarettes shall be paid by the user or consumer. [1965 c.525 §25; 2003 c.804 §10]

Source: Section 323.060 — Consumer exemption; payment of tax in certain cases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.124 — OR Code / Title 29 / Chapter 315 / Section 315.124
315.124 Small forestland owner using standard practice harvest restrictions
Status: in_force

(1) As used in ORS 315.124 (Small forestland owner using standard practice harvest restrictions) to 315.132 (Credit allowed for current certifications following repeal or expiration) :

(a) “Common ownership” means direct ownership by one or more individuals or ownership by a corporation, partnership, association or other entity in which an individual owns a significant interest.

(b) “Dry channel area” means that area between the inside edge of the small forest owner minimum option and the edge of the dry stream channel that:

(A) Is within a surveyed dry channel portion of a small nonfish perennial stream in Western Oregon that under the small forest owner minimum option is a required no-harvest buffer;

(B) Does not flow water year-round; and

(C) Is 100 feet or more in length.

(c) “Forest conservation area” means a riparian forestland area that is not harvested, that is adjacent to a harvested riparian area and that is the excess riparian area allowed for harvest under the small forest owner minimum option beyond that allowed under the standard practice harvest restrictions, and any adjacent dry channel area.

(d) “Forestland” has the meaning given that term in ORS 527.620 (Definitions for ORS 527.610 to 527.770) .

(e) “Professional forester” means a person that is engaged in the business of appraising or valuing timber or forestland as described in ORS 674.100 (Persons engaged in real estate appraisal activity required to be certified, licensed or registered) .

(f) “Small forestland owner” means a person that owns or holds common ownership in fewer than 5,000 acres of forestland.

(g) “Small forest owner minimum option” means the option to harvest timber allowed to a small forestland owner under rules adopted under the Oregon Forest Practices Act.

(h) “Standard practice harvest restrictions” means the harvest restrictions applicable to large forestland owners under the Oregon Forest Practices Act.

(i) “Stumpage value” means the value of standing timber based on the value that would be received for the timber if harvested and delivered to a mill, minus the cost of harvest and delivery to the mill.

(j) “Timber harvest” means a harvest type 1, harvest type 2 or harvest type 3, as those terms are defined in ORS 527.620 (Definitions for ORS 527.610 to 527.770) .

(k) “Western Oregon” means that area west of the crest of the Cascade Mountains.

(2) Intentionally left blank —Ed.

(a) A credit against taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 is allowed to a taxpayer that is a small forestland owner that is eligible to conduct a timber harvest using a small forest owner minimum option and elects to use standard practice harvest restrictions instead. The credit shall be allowed for the tax year in which the timber harvest is completed.

(b) A credit under this section may not be transferred to a successor forestland owner.

(3) In order to be eligible for a credit under this section, a small forestland owner must:

(a) Have harvested not more than two million board feet of merchantable forest products from forestland in this state owned by the small forestland owner, as averaged over the three years immediately preceding the date of filing a notification of operation as described in ORS 315.126 (Certification of eligibility from State Forestry Department) ;

(b) Conduct a timber harvest in an area that is:

(A) Adjacent to a riparian area subject to the Oregon Forest Practices Act; and

(B) Equal in size to or larger than that portion of the forest conservation area that the small forestland owner elects not to harvest and upon which the small forestland owner claims the credit; and

(c) Abide by the standard practice harvest restrictions, which shall remain in effect for the forest conservation area for which the small forestland owner claims the credit for 50 years beginning with the date on which the certification is issued under ORS 315.126 (Certification of eligibility from State Forestry Department) .

(4) The amount of the credit allowed under this section shall be based on the stumpage value of timber within the forest conservation area and shall be calculated as provided in ORS 315.128 (Calculation of credit amount) .

(5) Prior to claiming the credit allowed under this section, a small forestland owner is required to receive written certification of eligibility from the State Forestry Department, as provided in ORS 315.126 (Certification of eligibility from State Forestry Department) .

(6) Upon the death of a small forestland owner that holds a certification under ORS 315.126 (Certification of eligibility from State Forestry Department) , and to the extent that any amount of credit remains, the credit allowed under this section:

(a) May be used by the executor of the small forestland owner’s estate:

(A) As a credit against taxes imposed under ORS chapter 316, 317 or 318; and

(B) As provided in ORS 118.152 (Credit allowed for use of small forest owner minimum option) , as a credit against estate tax imposed under ORS chapter 118 on the estate of the small forestland owner; and

(b) May be used, to the extent remaining after application of paragraph (a) of this subsection, by the heirs or devisees of the small forestland owner as a credit against the taxes imposed under ORS chapter 316, 317 or 318.

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

(8) A forest conservation area for which a credit is allowed under this section:

(a) May not be disqualified from eligibility for special assessment as forestland under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) or 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 from qualification for small tract forestland assessment under 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) solely due to the use of the credit allowed under this section.

(b) Shall remain eligible for the deferral allowed under ORS 308A.119 (Abatement) , if otherwise eligible.

(c) Shall be classified as described in ORS 321.210 (Proposed specially assessed values) as land class FX.

(9) 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 in any succeeding tax year thereafter, and may be carried forward to nonconsecutive tax years.

(10) A nonresident shall be allowed the credit under this section. The credit shall be computed in the same manner and be subject to the same limitations as the credit granted to a resident.

(11) The State Forestry Department, after consultation with the Department of Revenue, shall adopt rules for the purposes of ORS 315.124 (Small forestland owner using standard practice harvest restrictions) to 315.132 (Credit allowed for current certifications following repeal or expiration) , including policies and procedures for certifying taxpayers as eligible for the credit allowed under this section as required in ORS 315.126 (Certification of eligibility from State Forestry Department) .

(12) The Department of Revenue shall adopt rules for the purposes of ORS 315.124 (Small forestland owner using standard practice harvest restrictions) to 315.132 (Credit allowed for current certifications following repeal or expiration) . [2022 c.34 §2]

Source: Section 315.124 — Small forestland owner using standard practice harvest restrictions; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.510 — OR Code / Title 29 / Chapter 311 / Section 311.510
311.510 Date of delinquency
Status: in_force

Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505 (Due dates) . [Amended by 1979 c.703 §10; 2012 c.30 §7]

Source: Section 311.510 — Date of delinquency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.560 — OR Code / Title 29 / Chapter 319 / Section 319.560
319.560 Application for and issuance of user’s license
Status: in_force

A user of fuel in a motor vehicle required to be licensed under ORS 319.550 (User’s license required to use fuel) shall apply to the Department of Transportation for a user’s license upon forms prescribed by the department and shall set forth such information as the department may require. On receipt of the application, the department may issue to the applicant a user’s license without charge authorizing the applicant to use fuel in a motor vehicle in this state. The license is valid only for the person in whose name it is issued and is valid until canceled or revoked. [Amended by 1959 c.188 §4; 1977 c.429 §3; 1999 c.769 §21]

Source: Section 319.560 — Application for and issuance of user’s license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.727 — OR Code / Title 29 / Chapter 323 / Section 323.727
323.727 Penalties for violating ORS 323.700 to 323.730
Status: in_force

(1) Except as otherwise provided in this section:

(a) The first time a person violates a provision of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) , the person shall be subject to a penalty of $1,000 or five times the retail value of the tobacco involved in the violation, whichever is greater; and

(b) In the case of a second or subsequent violation of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) , the person shall be subject to a penalty of $5,000 or five times the retail value of the tobacco involved in the violation, whichever is greater.

(2) A person who knowingly violates a provision of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) or who knowingly submits a false certification under ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales) under the name of another person:

(a) Shall be subject to a penalty of $10,000 or five times the retail value of the tobacco involved, whichever is greater; or

(b) May be imprisoned for a period of not more than five years.

(3) A person who accepts a purchase order for a delivery sale and, in connection with the sale, fails to pay a tax due under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) shall pay a penalty of five times the amount of tax due and not timely paid under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(4) The penalties prescribed under this section are in addition to and not in lieu of any other penalty applicable under the laws of this state.

(5) Any tobacco sold or attempted to be sold in a delivery sale that does not meet the requirements of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) may be immediately seized and subject to forfeiture. Tobacco seized and forfeited under this subsection shall be destroyed.

(6) Any fixtures, equipment, materials or other personal property on the premises of a person who violates ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) may be immediately seized and subject to forfeiture. Property seized and forfeited under this subsection may be sold or destroyed. [2003 c.804 §81]

Source: Section 323.727 — Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.153 — OR Code / Title 29 / Chapter 308 / Section 308.153
308.153 New property and new improvements to property
Status: in_force

(1) If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property is the sum of:

(a) The maximum assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) ; and

(b) The product of the value of the new property or new improvements determined under subsection (2)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year.

(2) Intentionally left blank —Ed.

(a) The value of new property or new improvements equals the real market value of the new property or new improvements reduced (but not below zero) by the real market value of retirements from the property tax account.

(b) If the maximum assessed value of property is adjusted for fire or act of God or for demolition or removal of a building under ORS 308.146 (Determination of maximum assessed value and assessed value) , the reduction in real market value due to fire or act of God or demolition or removal of the building may not be considered to be a retirement under this subsection.

(3) Intentionally left blank —Ed.

(a) For purposes of this section, property shall be considered new property, or new improvements to property, for a tax year if the property:

(A) Constituted an integral part of the land or improvements on the assessment date or the date of a site inspection by the assessor for appraisal purposes for any prior tax year;

(B) Has been continuously in existence since the prior tax year; and

(C) Was not included in the assessment of the land or improvements for any prior tax year.

(b) The following is evidence that the property was not included in the assessment of the land or improvements for a prior tax year:

(A) There is no express reference to the property in the records of the assessor; and

(B) The assessor’s valuation of the land or improvements of which the property is an integral part increases as a result of inclusion of the property in the assessment.

(4) The property’s assessed value for the year equals the lesser of:

(a) The property’s maximum assessed value; or

(b) The property’s real market value. [1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2; 2015 c.97 §2; 2015 c.480 §2]

Source: Section 308.153 — New property and new improvements to property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.675 — OR Code / Title 29 / Chapter 305 / Section 305.675
305.675 Application of compact provisions relating to interstate audits
Status: in_force

Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to this state. [1967 c.242 §6]

Source: Section 305.675 — Application of compact provisions relating to interstate audits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.396 — OR Code / Title 29 / Chapter 305 / Section 305.396
305.396 Protection of confidentiality of industrial property information obtained by subpoena
Status: in_force

(1) When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or 305.420 (Issuance of subpoenas) , and the provider of the information has designated the information as confidential, the confidentiality of the information shall be protected as provided in this section.

(2) If the department or any person in possession of information described in subsection (1) of this section intends to use that information in a judicial proceeding, the court shall close the proceedings to anyone other than representatives of the parties to the proceeding at any time the confidential information is presented as evidence. The court shall limit the disclosure of the information to representatives of the parties to the proceeding as provided in ORS 305.398 (Disclosure and use of industrial property confidential information obtained by third-party subpoena) . The court also shall seal those parts of the record of the proceeding that contain confidential information. This subsection shall apply to proceedings on appeal from the court proceeding. [1993 c.353 §10; 1995 c.650 §85]

Source: Section 305.396 — Protection of confidentiality of industrial property information obtained by subpoena , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 312.120 — OR Code / Title 29 / Chapter 312 / Section 312.120
312.120 Period during which property held by county
Status: in_force

(1) Except as provided in ORS 312.122 (Reduced redemption period when property subjected to waste or abandonment) , all real properties sold to the county under ORS 312.100 (Order for sale of properties to county) , shall be held by the county for the period of two years from and after the date of the judgment of foreclosure, unless sooner redeemed.

(2) During the two-year period any person having an interest in the property at the date of the judgment of foreclosure, or any heir or devisee of such person, or any person holding a lien of record on the property, or any municipal corporation having a lien on the property, may redeem the property by payment of the full amount applicable to the property under the judgment, with interest thereon as provided by law, plus a penalty of five percent of the total amount applicable to the property under the judgment and a fee as specified under subsection (5) of this section. The penalty of five percent and fee shall be in lieu of all costs chargeable against the property in connection with the foreclosure proceeding. The fee shall be used to defray the costs, among other costs, incurred by the county to provide the notices of redemption period expiration to lienholders and others required under ORS 312.125 (Notice to owner or lienholder of expiration of period of redemption) .

(3) Property so redeemed shall be subject to assessment for taxation during the period of redemption, as though it had continued in private ownership.

(4) Any person holding a mortgage or other lien of record covering a part only of a particular parcel of real property included in the judgment of foreclosure may redeem such part by payment of the proportionate amount applicable thereto under the judgment.

(5) The fee specified by this subsection is as follows:

(a) If the property is redeemed before the date the notice by certified mail required by ORS 312.125 (Notice to owner or lienholder of expiration of period of redemption) is given, $50.

(b) If the property is redeemed on or after the date the notice by certified mail required by ORS 312.125 (Notice to owner or lienholder of expiration of period of redemption) is given, the greater of $50 or the actual cost to the county for a title search and other expenses related to obtaining a title search. [Amended by 1983 c.472 §2; 1987 c.311 §7; 1989 c.687 §2; 1999 c.22 §1; 2003 c.576 §420]

Source: Section 312.120 — Period during which property held by county; redemption; assessment during redemption period; redemption of part of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 323.248 — OR Code / Title 29 / Chapter 323 / Section 323.248
323.248 Seizure and forfeiture of contraband cigarettes
Status: in_force

(1) Any contraband cigarettes found by an authorized representative of the Department of Revenue or any law enforcement agency may be immediately seized and subject to forfeiture. If seized and forfeited under this subsection, the cigarettes shall be destroyed.

(2) Notwithstanding ORS 305.280 (Time for filing appeals) or 323.416 (Appeals to Tax Court) , a seizure and forfeiture made under this section may be appealed to the magistrate division of the tax court within 30 days of the date of the seizure in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [2003 c.804 §29]

Source: Section 323.248 — Seizure and forfeiture of contraband cigarettes; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.760 — OR Code / Title 29 / Chapter 305 / Section 305.760
305.760 Paying over funds to State Treasurer and writing checks for refunds
Status: in_force

In lieu of the procedure provided in certain revenue laws for the retaining of a working balance by the Department of Revenue from which refunds may be made, the Department of Revenue may, in accordance with the requirement of the Secretary of State, pay over all funds received under any of the revenue laws to the State Treasurer and write refund checks upon the State Treasurer for refunds authorized by law. [Formerly 306.270]

Source: Section 305.760 — Paying over funds to State Treasurer and writing checks for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.820 — OR Code / Title 29 / Chapter 305 / Section 305.820
305.820 Date when writing, remittance or electronic filing deemed received by tax officials
Status: in_force

(1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county property value appeals board, county assessor or tax collector (designated in this section as the “addressee”) which is:

(a) Transmitted through the United States mail or by private express carrier, shall be deemed filed or received on the date shown by the cancellation mark or other record of transmittal, or on the date it was mailed or deposited if proof satisfactory to the addressee establishes that the actual mailing or deposit occurred on an earlier date.

(b) Filed electronically pursuant to a rule of the department adopted under ORS 306.265 (Electronic filing of exemption and special assessment applications) and 309.104 (Electronic filing) that authorizes the electronic filing and that meets the specifications and requirements of the rule, shall be deemed to be filed and received on the date actually received by the addressee, or on the date stated on the electronic acknowledgment of receipt that is sent by the addressee.

(c) Lost in transmission through the United States mail or private express carrier, shall be deemed filed and received on the date it was mailed or deposited for transmittal if the sender:

(A) Can establish by competent evidence satisfactory to the addressee that the writing or remittance was deposited on or before the date due for filing in the United States mail, or with a private express carrier, and addressed correctly to the addressee; and

(B) Files with the addressee a duplicate of the lost writing or remittance within 30 days after written notification is given by the addressee of its failure to receive such writing or remittance.

(2) Whenever any writing or remittance is required by law to be filed or made on a day which falls on a Saturday, or on a Sunday or any legal holiday, the time specified shall be extended to include the next business day.

(3) As used in this section:

(a) “Private express carrier” means a carrier described under ORS 293.660 (Determining date of filing or receipt of reports, claims, tax returns or remittances) .

(b) “Writing or remittance” includes, but is not limited to, “report,” “tax return,” “claim for credit,” “claim for refund,” “statement,” “notice of appeal,” “petition for review,” “notice of election,” “documentary proof,” a claim for exemption, a claim for deferral, a return of property, a claim for cancellation of an assessment, an application for a special assessment, and remittances. [Formerly 306.440; 1965 c.344 §27; 1993 c.44 §2; 1993 c.270 §23; 1997 c.154 §11; 1997 c.541 §87; 2023 c.29 §8]

Note: The amendments to 305.820 (Date when writing, remittance or electronic filing deemed received by tax officials) by section 8, 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.

305.820 (Date when writing, remittance or electronic filing deemed received by tax officials) . (1) Any writing or remittance required by law to be filed with or made to the Department of Revenue, county board of property tax appeals, county assessor or tax collector (designated in this section as the “addressee”) which is:

(a) Transmitted through the United States mail or by private express carrier, shall be deemed filed or received on the date shown by the cancellation mark or other record of transmittal, or on the date it was mailed or deposited if proof satisfactory to the addressee establishes that the actual mailing or deposit occurred on an earlier date.

(b) Filed electronically pursuant to a rule of the department adopted under ORS 306.265 (Electronic filing of exemption and special assessment applications) and 309.104 (Electronic filing) that authorizes the electronic filing and that meets the specifications and requirements of the rule, shall be deemed to be filed and received on the date actually received by the addressee, or on the date stated on the electronic acknowledgment of receipt that is sent by the addressee.

(c) Lost in transmission through the United States mail or private express carrier, shall be deemed filed and received on the date it was mailed or deposited for transmittal if the sender:

(A) Can establish by competent evidence satisfactory to the addressee that the writing or remittance was deposited on or before the date due for filing in the United States mail, or with a private express carrier, and addressed correctly to the addressee; and

(B) Files with the addressee a duplicate of the lost writing or remittance within 30 days after written notification is given by the addressee of its failure to receive such writing or remittance.

(2) Whenever any writing or remittance is required by law to be filed or made on a day which falls on a Saturday, or on a Sunday or any legal holiday, the time specified shall be extended to include the next business day.

(3) As used in this section:

(a) “Private express carrier” means a carrier described under ORS 293.660 (Determining date of filing or receipt of reports, claims, tax returns or remittances) .

(b) “Writing or remittance” includes, but is not limited to, “report,” “tax return,” “claim for credit,” “claim for refund,” “statement,” “notice of appeal,” “petition for review,” “notice of election,” “documentary proof,” a claim for exemption, a claim for deferral, a return of property, a claim for cancellation of an assessment, an application for a special assessment, and remittances.

Source: Section 305.820 — Date when writing, remittance or electronic filing deemed received by tax officials , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.538 — OR Code / Title 29 / Chapter 323 / Section 323.538
323.538 Wholesale sales invoices
Status: in_force

(1) A sales invoice for the wholesale sale of tobacco products in this state, including a sales invoice required under ORS 323.540 (Records) , shall contain the following:

(a) The name and address of the seller, the name and address of the purchaser, the date of the sale of tobacco products, the quantity and product description of tobacco products, the price paid for tobacco products and any discount applied in determining the price paid for tobacco products;

(b) The applicable license identification number for the distributor;

(c) A certified statement by the distributor of the tobacco products that all taxes due under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) have been or will be paid; and

(d) Any other information the Department of Revenue may prescribe by rule.

(2) A distributor must provide a copy of the sales invoice to the purchaser of the tobacco product and the purchaser shall retain a copy of the invoice for five years following the date of purchase.

(3) Each purchaser that then sells the tobacco products to a subsequent purchaser shall provide the subsequent purchaser with a sales invoice that meets the requirements of this section.

(4) Intentionally left blank —Ed.

(a) A purchaser in possession of tobacco products who is unable to present a sales invoice that meets the requirements of this section is presumed to be in possession of tobacco products for which the tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) has not been paid.

(b) In the case of a purchaser in possession of untaxed tobacco products, the tax is due immediately, along with a penalty equal to 100 percent of the tax due. Amounts due under this paragraph may be collected as provided in ORS 323.605 (Immediate determination and collection of tax) .

(c) If the purchaser in possession of untaxed tobacco products is a retail dealer, the Department of Revenue may impose a civil penalty for the possession of untaxed tobacco products. A civil penalty imposed under this paragraph may not exceed $1,000 per violation. A penalty imposed under this paragraph may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(5) This section does not apply to a consumer in possession of less than 100 cigars or tobacco products with a wholesale sales price of less than $50. [2003 c.804 §39]

Source: Section 323.538 — Wholesale sales invoices; requirements; presumptions; penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.505 — OR Code / Title 29 / Chapter 305 / Section 305.505
305.505 Magistrate division records
Status: in_force

(1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued.

(2) At the time of preparation biennially of consolidated budgets for submission to the Legislative Assembly under ORS 8.125 (Duties to assist Chief Justice and other courts) , the State Court Administrator shall prepare and submit to the Legislative Assembly general statistical information as to the amount of time required by the tax court magistrate division to reach its decisions. [1995 c.650 §5a; 2005 c.94 §23]

Source: Section 305.505 — Magistrate division records; statistical reports , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 321.722 — OR Code / Title 29 / Chapter 321 / Section 321.722
321.722 Valuation
Status: in_force

(1) Small tract forestland shall have a specially assessed value per acre:

(a) Equal to 20 percent of the specially assessed value per acre determined under ORS 321.354 (Common ownership minimum acreage requirements) , if located in western Oregon; or

(b) Equal to 20 percent of the specially assessed value per acre determined under ORS 321.833 (Common ownership minimum acreage requirements) , if located in eastern Oregon.

(2) For each land class, the maximum assessed value per acre of small tract forestland shall equal 103 percent of the small tract forestland assessed value per acre for the preceding tax year or 100 percent of the small tract forestland maximum assessed value per acre for the preceding tax year, whichever is greater.

(3) The county assessor shall compute the assessed value of small tract forestland by multiplying the acreage of the small tract forestland in each land class by the lesser of:

(a) The specially assessed value per acre; or

(b) The maximum assessed value per acre.

(4) If the small tract forestland being assessed consists of different land classes, the assessed value of the small tract forestland shall be the sum of the assessed values computed for each land class under subsection (3) of this section. [2003 c.454 §7]

Source: Section 321.722 — Valuation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308a.065 — OR Code / Title 29 / Chapter 308a / Section 308a.065
308A.065 County counsel review of exclusive farm use zoning ordinances
Status: in_force

(1) Upon written request of the county assessor or county governing body, the county counsel shall review the zoning ordinances of the county that purport to establish exclusive farm use zones to determine if any zone mentioned in the ordinance is not an exclusive farm use zone. If the county counsel is in doubt as to whether a zone is an exclusive farm use zone, the county counsel shall request the assistance of the Department of Revenue under ORS 305.110 (Duty to construe tax laws) . The county counsel shall promptly notify the county assessor and county governing body by letter of the findings of the county counsel.

(2) If the assessor discovers any land that has been granted farm use special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) that is not qualified for such assessment because the zone is not an exclusive farm use zone, the assessor shall immediately notify the county governing body of this fact.

(3) Within six months from the date the county governing body receives notice from the assessor or from the Land Conservation and Development Commission that a farm use zone is not an exclusive farm use zone, the county governing body shall qualify the zone as an exclusive farm use zone within the meaning of ORS 308A.062 (Qualification of exclusive farm use zone farmland) . The assessor shall continue to assess the land at the special assessment provided in ORS 308A.107 (Value for farm use) until the county governing body qualifies the zone or the land is disqualified under ORS 308A.113 (Disqualification of exclusive farm use zone farmland) .

(4) Subsections (1) to (3) of this section shall provide the exclusive procedure for correcting the erroneous granting of farm use special assessment as exclusive farm use zone farmland when the zone does not meet the definition of an exclusive farm use zone under ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) . [Formerly 308.403]

Source: Section 308A.065 — County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.260 — OR Code / Title 29 / Chapter 305 / Section 305.260
305.260 Representation before department or magistrate by former department personnel prohibited
Status: in_force

No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of Revenue or in the magistrate division of the tax court during the employment of the former officer, clerk or employee therein, nor shall the former officer, clerk or employee in any manner or by any means, aid in the prosecution of any such claim, within two years next after the former officer, clerk or employee has ceased to be such officer, clerk or employee. [1973 c.402 §25(1); 1995 c.650 §15]

Source: Section 305.260 — Representation before department or magistrate by former department personnel prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.644 — OR Code / Title 29 / Chapter 311 / Section 311.644
311.644 Seizure and sale of personal property or real property machinery and equipment for delinquent property tax
Status: in_force

(1) As used in this section, “property” is limited to personal property and machinery and equipment that is characterized by the county assessor as real property machinery and equipment and that is described in ORS 308.115 (Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax) (3).

(2) Intentionally left blank —Ed.

(a) Each year, the tax collector may collect taxes on property that are delinquent by seizure and sale of any of the following property:

(A) The property assessed.

(B) The taxable property belonging to or in the possession or control of the person assessed.

(b) No property that is subject to taxation shall be exempt from seizure and sale for the payment of property taxes imposed on personal property or real property machinery and equipment.

(3) Intentionally left blank —Ed.

(a) Immediately upon taking the property into possession, the tax collector shall:

(A) Notify, by mail, the owner, or person in possession or control of the property at the time of the seizure. If the name and address of the owner or the person in control or possession of the property is unknown to the tax collector, the tax collector shall notify the person to whom the property was assessed at the address noted upon the tax roll. If the property was not assessed, and the owner or person in possession or control of the property at the time of the seizure is unknown to the tax collector, no notice need be given under this subparagraph.

(B) Notify, by mail, all security interest holders and other encumbrancers of record, at their addresses as shown in the records of encumbrance. If no addresses appear in the records of encumbrance, no mailing is required under this subparagraph.

(C) Advertise the seized property for sale by posting written or printed notices of the time and place of sale in three public places in the county not less than 10 days prior to the sale. Failure to give or post the notices required by this paragraph shall not invalidate the sale. However, the owner, encumbrancer or other injured person shall have recourse against the tax collector for damages.

(b) The notice under paragraph (a) of this subsection shall:

(A) Describe the personal property or real property machinery and equipment seized.

(B) State the total amount of property taxes due and delinquent on personal property or real property machinery and equipment, the date of delinquency, the rate of interest and the date the interest begins to run.

(C) State that if the property taxes, interest, penalties and costs are not paid the property will be sold at public vendue, and the date and hour of sale.

(D) State either that the property seized is the property assessed or is property assessed as the same category, or that the property seized is distrained under ORS 311.405 (Tax as lien) (3)(a)(B).

(c) If payment of the property taxes, interest, penalties and costs is made before the time fixed for sale, the tax collector shall release the seized property.

(d) If any person disputes the statements contained in the notice described in this subsection or the property tax lien priority, the burden of proving the statements contained in the notice or the priority of the property tax lien shall be on the tax collector.

(e) If it is determined that the seized property is exempt or nontaxable or that the taxpayer has no interest in the property, or that the taxes on that property have been paid, the tax collector shall release the property. However, if it is determined that the taxpayer has an interest in the property and that the property is taxable and is not exempt from seizure and sale, the tax collector shall proceed to sell the property at public vendue unless the taxes are paid as provided in paragraph (c) of this subsection.

(4) At the sale the person offering to pay the amount of taxes, interest and penalties due on the property for the least quantity of the property shall be the purchaser of that quantity, and the remainder of the property shall be discharged from the lien. If no bidder at the sale offers to pay the amount due against the property at the time set for the sale or at any adjournment of the sale, title to the property shall immediately vest in the county free and clear of all liens and encumbrances. Thereafter, the county governing body may sell the property, or any part of the property, at private sale, without further notice, for a price and on such terms as the governing body considers reasonable. Any sale shall be absolute and without right of redemption.

(5) If the amount realized on the sale is in excess of the amount of taxes, interest, penalties and costs due on the property, the excess shall be repaid to the person charged with the taxes, interest, penalties and costs. However, if the property is subject to a judgment, mortgage, security interest or other lien or encumbrance of record, the excess shall be paid over to the holder or holders of the judgment, mortgage, security interest or other lien or encumbrance as the interest of the holder or holders may appear. [Formerly 311.640]

Source: Section 311.644 — Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.220 — OR Code / Title 29 / Chapter 316 / Section 316.220
316.220 Alternative withholding requirements for qualifying film production compensation
Status: in_force

(1) A person who has obtained a written certificate under section 1, chapter 559, Oregon Laws 2005, who is engaged in a qualifying film production and who pays qualifying compensation shall withhold, in lieu of the state personal income tax withholding requirements under ORS 316.167 (Withholding of tax required) , 6.2 percent of the qualifying compensation paid.

(2) For tax years beginning on or after January 1, 2007, the Department of Revenue may by rule prescribe a withholding percentage that reflects the department’s best estimate of state personal income tax attributable to qualifying compensation. If a withholding percentage is established by rule, a person described in subsection (1) of this section shall withhold at the percentage established by rule in lieu of subsection (1) of this section and the state personal income tax withholding requirements under ORS 316.167 (Withholding of tax required) .

(3) A person who withholds amounts under this section shall pay the amounts withheld to the Department of Revenue and shall file combined quarterly tax and assessment reports in accordance with ORS 316.168 (Employer required to file combined quarterly tax report) .

(4) A person who is required to withhold amounts under this section shall file, in addition to any other reports required by law, a report with the Oregon Film and Video Office, reporting:

(a) The total amount of qualifying compensation paid by the person;

(b) The names, taxpayer identification numbers and amounts of qualifying compensation paid to each employee receiving qualifying compensation during the period during which the qualifying film production was produced;

(c) The total amount withheld under this section for the period during which the qualifying film production was produced; and

(d) Any other information required by the office.

(5) The report must be filed with the office as soon as is practicable following completion of the qualifying film production or, in the case of a qualifying film production that consists of commercials, annually on or before January 31 of the year following the year in which the commercials were produced. The office shall report the total amount reported by each person under subsection (4)(c) of this section to the department.

(6) Notwithstanding ORS 316.171 (Application of tax and report to administration of tax laws) or other law governing claims for refund of withheld amounts under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) , a person who withholds amounts under this section may not file a claim for refund with respect to any amount shown as having been withheld or any payment accompanying a report filed under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) for a reporting period that overlaps a period for which a report is filed under subsection (4) of this section. [2005 c.559 §4]

Source: Section 316.220 — Alternative withholding requirements for qualifying film production compensation; rules; refund prohibition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317a.161 — OR Code / Title 29 / Chapter 317a / Section 317a.161
317A.161 Interest and penalties
Status: in_force

A taxpayer shall pay at least 90 percent of the balance due for any quarter or the Department of Revenue may impose, for any quarter that this threshold is not met, a penalty of five percent of the underpayment amount, except that the department may not impose a penalty under this subsection for any quarter for which the taxpayer has paid an amount at least equal to the taxpayer’s required installment for the corresponding quarter of the preceding tax year. [2019 c.122 §77; 2020 s.s.1 c.2 §§9,10; 2021 c.572 §§12,13]

Source: Section 317A.161 — Interest and penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 307.615 — OR Code / Title 29 / Chapter 307 / Section 307.615
307.615 City or county to provide application forms
Status: in_force

An owner desiring an exemption under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supporting the requested exemption and be verified by oath or affirmation of the applicant. Application shall be made on or before February 1 immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required by ORS 307.621 (Approval or denial of applications) . The city or county may permit the applicant to revise an application prior to final action by the city or county. [Formerly 307.640]

Source: Section 307.615 — City or county to provide application forms; contents of application form; filing deadline; revision of application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.457 — OR Code / Title 29 / Chapter 323 / Section 323.457
323.457 Distribution of additional tax proceeds
Status: in_force

(1) Moneys received under ORS 323.031 (Additional tax imposed) (1) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds:

(a) 29.37/30 of the moneys shall be credited to the Oregon Health Authority Fund established under ORS 413.101 (Oregon Health Authority Fund) ;

(b) 0.14/30 of the moneys are continuously appropriated to the Oregon Department of Administrative Services for distribution to the cities of this state;

(c) 0.14/30 of the moneys are continuously appropriated to the Oregon Department of Administrative Services for distribution to the counties of this state;

(d) 0.14/30 of the moneys are continuously appropriated to the Department of Transportation to be distributed and transferred to the Statewide Transportation Improvement Fund established in ORS 184.751 (Statewide Transportation Improvement Fund) ; and

(e) 0.21/30 of the moneys shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153 (Tobacco Use Reduction Account) .

(2) Intentionally left blank —Ed.

(a) Moneys distributed to cities and counties under this section shall be distributed to each city or county using the proportions used for distributions made under ORS 323.455 (Distribution of certain cigarette tax revenues) .

(b) Moneys shall be distributed to cities, counties and the Statewide Transportation Improvement Fund at the same time moneys are distributed to cities, counties and the Statewide Transportation Improvement Fund under ORS 323.455 (Distribution of certain cigarette tax revenues) . [2002 s.s.3 c.2 §2(3),(4); 2003 c.804 §§5c(3),(4),5e(3),(4); 2005 c.94 §§109,110; 2019 c.525 §5; 2020 s.s.1 c.15 §§12,13]

Source: Section 323.457 — Distribution of additional tax proceeds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.140 — OR Code / Title 29 / Chapter 311 / Section 311.140
311.140 Transcripts of destroyed or damaged rolls showing unpaid taxes
Status: in_force

(1) If the tax rolls of any county are destroyed or damaged, the tax collector of the county shall prepare transcripts of those parts of the rolls in which it appears, from evidence in the possession of the tax collector or otherwise obtainable, that taxes are unpaid on real or personal properties. The Department of Revenue and the assessor of the county shall assist the tax collector in the preparation of the transcripts.

(2) The tax collector shall then certify that, to the best belief and knowledge of the tax collector, the transcripts are a true and correct record of the taxes remaining unpaid. When certified by the tax collector, the transcripts shall be the tax rolls of the county for all taxes so determined to be unpaid.

(3) Thereafter, the tax collector shall make corrections of such tax rolls, pursuant to ORS 311.205 (Correcting errors or omissions in rolls) , to conform such rolls to the destroyed rolls. Such corrections shall be considered to be clerical errors, except that where a taxpayer is aggrieved by such correction, the taxpayer may within 60 days thereof petition the county court for relief. The petition shall set forth in detail the facts upon which the petitioner relies and the relief requested. The county court may hear such petitions in a summary manner and shall issue its order denying the relief requested or granting such relief as it determines proper. Any taxpayer aggrieved by such order may petition to the Oregon Tax Court in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(4) The unpaid taxes exhibited in tax rolls prepared and certified in accordance with this section are liens upon the real and personal properties therein described, and shall have the same force and effect as the liens of taxes charged in the original tax rolls of the county. Such taxes shall be subject to the provisions of law for the collection of taxes on real or personal property. [Amended by 1965 c.344 §15; 1995 c.79 §144; 1995 c.650 §77; 2023 c.231 §4]

Note: Section 6, chapter 231, Oregon Laws 2023, provides:

Sec. 6. The amendments to ORS 311.140 (Transcripts of destroyed or damaged rolls showing unpaid taxes) , 311.150 (Additions, changes and corrections to rolls by voucher) , 311.205 (Correcting errors or omissions in rolls) , 311.234 (Correction of maximum assessed value) and 311.250 (Tax statements) by sections 1 to 5 of this 2023 Act apply to property tax years beginning on or after July 1, 2024. [2023 c.231 §6]

Source: Section 311.140 — Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.420 — OR Code / Title 29 / Chapter 319 / Section 319.420
319.420 ORS 319.510 to 319.880 not affected
Status: in_force

ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.410 (Disposition of tax moneys) do not affect or repeal any of the provisions of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

Source: Section 319.420 — ORS 319.510 to 319.880 not affected , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 319.102 — OR Code / Title 29 / Chapter 319 / Section 319.102
319.102 Notice to dealers of suspension or revocation of another dealer’s license
Status: in_force

The Department of Transportation shall establish by rule the most efficient method of notifying licensed motor vehicle fuel dealers as required under ORS 319.096 (Suspension of license) and 319.100 (Revocation of license) that a dealer’s license has been suspended, revoked or reinstated. The possible methods may include, but need not be limited to, notice by telephone, electronic mail or regular mail. [2003 c.113 §5]

Note: See note under 319.096 (Suspension of license) .

Source: Section 319.102 — Notice to dealers of suspension or revocation of another dealer’s license; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.082 — OR Code / Title 29 / Chapter 316 / Section 316.082
316.082 Credit for taxes paid another state
Status: in_force

(1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on the individual, or on an Oregon S corporation or Oregon partnership of which the individual is a member (to the extent of the individual’s pro rata share of the S corporation or distributive share of the partnership), for the tax year by another state on income derived from sources therein and that is also subject to tax under this chapter.

(2) The credit provided under this section shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the modified adjusted gross income of the taxpayer derived from sources in the other state bears to the entire modified adjusted gross income of the taxpayer.

(3) The Department of Revenue shall provide by rule the procedure for obtaining credit provided by this section and the proof required. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) .

(4) No credit allowed under this section or ORS 316.292 (Credit for taxes paid another state) shall be applied in calculating tax due under this chapter if the tax upon which the credit is based has been claimed as a deduction, unless the tax upon which the credit is based is restored to income on the Oregon return.

(5) Credit shall not be allowed under this section for income taxes paid to a state that allows a nonresident a credit against the income taxes imposed by that state for taxes paid or payable to the state of residence. It is the purpose of this subsection to avoid duplicative taxation through use of a nonresident, rather than a resident, credit for taxes paid or payable to another state.

(6) The Department of Revenue may adopt rules under this section that provide a credit against the tax imposed by this chapter when the department considers the credit necessary to avoid taxation of the same income by this state and another state.

(7) As used in this section:

(a) “Modified adjusted gross income” means federal adjusted gross income as modified by this chapter and the other laws of this state applicable to personal income taxation.

(b) “Oregon partnership” means an entity that is treated as a partnership for Oregon excise and income tax purposes.

(c) “Oregon S corporation” means a corporation that has elected S corporation status for Oregon excise and income tax purposes.

(d) “State” means a state, district, territory or possession of the United States.

(8) For purposes of this section:

(a) A direct tax imposed upon income of an Oregon S corporation is an income tax imposed on the Oregon S corporation.

(b) An excise tax that is measured by income of an Oregon S corporation is an income tax imposed on the Oregon S corporation.

(c) An excise tax is measured by income only if the statute imposing the excise tax provides that the base for the excise tax:

(A) Includes revenue from sales and from services rendered, and income from investments; and

(B) Permits a deduction for the cost of goods sold and the cost of services rendered. [1969 c.493 §17; 1981 c.801 §3; 1987 c.647 §11; 1991 c.838 §6; 1993 c.726 §28a; 1995 c.54 §7; 1999 c.74 §5; 2001 c.9 §1]

Source: Section 316.082 — Credit for taxes paid another state; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.286 — OR Code / Title 29 / Chapter 307 / Section 307.286
307.286 Homestead exemption
Status: in_force

(1) Upon compliance with ORS 307.289 (Claiming homestead exemption) , there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident of this state who is:

(a) Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territory of the United States; and

(b) Performing service:

(A) Under Title 10 of the United States Code or pursuant to a deployment made under the authority of the Emergency Management Assistance Compact; and

(B) For more than 178 consecutive days, if at least one of the days falls within the tax year for which the exemption is claimed.

(2) For each tax year beginning on or after July 1, 2006, the amount of the exemption allowed under subsection (1) of this section shall equal 103 percent of the amount of the exemption for the prior tax year.

(3) As used in this section, “homestead” means residential property that is owned by a person described in subsection (1) of this section and that, but for military service, would be occupied as a residence by the person. [2005 c.520 §3; 2007 c.604 §1]

Source: Section 307.286 — Homestead exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 312.100 — OR Code / Title 29 / Chapter 312 / Section 312.100
312.100 Order for sale of properties to county
Status: in_force

The court shall order that the several properties, against which the judgment is entered, shall be sold directly to the county for the respective amounts of taxes and interest for which the properties severally are liable. The clerk of the court shall deliver to the tax collector a certified copy of the judgment, included in which shall be a list of the properties so ordered sold, with the several amounts due thereon. The certified copy shall constitute a certificate of sale to the county of the several properties described in the judgment and no other certificate need be issued. [Amended by 1989 c.411 §2; 2003 c.576 §418]

Source: Section 312.100 — Order for sale of properties to county; certified copy of judgment as certificate of sale , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 305.105 — OR Code / Title 29 / Chapter 305 / Section 305.105
305.105 Declaratory rulings by department
Status: in_force

The Department of Revenue in its discretion may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it. The department shall prescribe by rule the form, content and procedure for submission, consideration and disposition of such petitions. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the Oregon Tax Court and Supreme Court in the manner provided by ORS 305.445 (Appeals to Supreme Court) . [Formerly 306.710; 1989 c.414 §2]

Source: Section 305.105 — Declaratory rulings by department; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.865 — OR Code / Title 29 / Chapter 323 / Section 323.865
323.865 Rulemaking authority
Status: in_force

The Department of Justice, in accordance with ORS chapter 183, may adopt rules necessary for the implementation and administration of ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information) . [1999 c.1077 §6]

Note: See note under 323.850 (Legislative findings) .

Source: Section 323.865 — Rulemaking authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.182 — OR Code / Title 29 / Chapter 307 / Section 307.182
307.182 Federal land used by recreation facility operators under permit
Status: in_force

Notwithstanding ORS 307.060 (Property of the United States held under lease or other interest less than fee) , real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. [1981 c.405 §1; 2001 c.114 §12; 2013 c.343 §1]

Note: Section 4, chapter 405, Oregon Laws 1981, provides:

Sec. 4. ORS 307.182 (Federal land used by recreation facility operators under permit) applies to tax years beginning on or after July 1, 1981, and before July 1, 2030. [1981 c.405 §4; 1985 c.169 §1; 1995 c.748 §4; 2001 c.67 §4; 2001 c.114 §13; 2001 c.509 §8; 2013 c.343 §2; 2023 c.398 §4]

Note: 307.182 (Federal land used by recreation facility operators under permit) to 307.184 (Summer homes on federal land occupied under lease) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.182 — Federal land used by recreation facility operators under permit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 315.176 — OR Code / Title 29 / Chapter 315 / Section 315.176
315.176 Bovine manure production or collection
Status: in_force

(1) As used in this section:

(a) “Biofuel” means liquid, gaseous or solid fuels, derived from biomass, that have been converted into a processed fuel ready for use as energy by a biofuel producer’s customers or for direct biomass energy use at the biofuel producer’s site.

(b) “Biofuel producer” means a person that, through activities in Oregon:

(A) Alters the physical makeup of biomass to convert it into biofuel;

(B) Changes one biofuel into another type of biofuel; or

(C) Uses biomass in Oregon to produce energy.

(c) “Bovine manure” means, subject to subsection (2) of this section, cattle manure that is produced on Oregon farms.

(d) “Bovine manure producer or collector” means a person that produces or collects bovine manure in Oregon that is used, in Oregon, as biofuel or to produce biofuel.

(e) “Cattle” means cows, heifers, bulls, steers or calves.

(2) The Director of Agriculture may adopt rules to define criteria, only as the criteria apply to bovine manure, to determine additional characteristics of bovine manure for purposes of this section.

(3) Intentionally left blank —Ed.

(a) A bovine manure producer or collector shall be allowed a credit against the taxes that would otherwise be due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 for the collection of bovine manure in Oregon that is used, in Oregon, as biofuel or to produce biofuel.

(b) A credit under this section may be claimed in the tax year in which the credit is certified under this section.

(c) A credit under this section may be claimed only once for each wet ton of bovine manure.

(4) The amount of the credit shall be calculated at a rate of $3.50 per wet ton, as certified under this section.

(5) Intentionally left blank —Ed.

(a) The State Department of Agriculture may establish by rule procedures and criteria for determining the amount of the tax credit to be certified under this section. The department shall provide written certification to taxpayers that are eligible to claim the credit under this section.

(b) The State Department of Agriculture may charge and collect a fee from taxpayers for certification of credits under this section. The fee may not exceed the cost to the department of issuing certifications.

(6) All fees collected under this section shall be deposited in the State Treasury to the credit of the Department of Agriculture Service Fund. Moneys deposited under this section are continuously appropriated to the department for the purpose of administering and enforcing the provisions of this section.

(7) The Department of Revenue may require that the State Department of Agriculture provide information about the certification issued under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) .

(8) The amount of the credit claimed under this section for any tax year may not exceed the tax liability of the taxpayer.

(9) Each bovine manure producer or collector shall maintain a record of the written certification of the amount of the tax credit under this section for a period of at least five years after the tax year in which the credit is claimed and provide the written certification to the Department of Revenue upon request.

(10) The credit shall be claimed on a form prescribed by the Department of Revenue that contains the information required by the department.

(11) 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, and any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, but may not be carried forward for any tax year thereafter.

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

(a) A nonresident shall be 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 the 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) .

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

(13) A person that has earned a tax credit under this section may transfer the credit to a taxpayer subject to tax under ORS chapter 316, 317 or 318. The transfer must comply with ORS 315.056 (Conditions for transfer of tax credit) .

(14) The Director of Agriculture may order the suspension or revocation of a certification issued under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) . [2017 c.610 §7; 2018 c.111 §1; 2019 c.483 §10]

Note: Section 11, chapter 610, Oregon Laws 2017, provides:

Sec. 11. Section 7 of this 2017 Act [ 315.176 (Bovine manure production or collection) ] applies to tax years beginning on or after January 1, 2018, and before January 1, 2022. [2017 c.610 §11]

Source: Section 315.176 — Bovine manure production or collection; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.092 — OR Code / Title 29 / Chapter 308a / Section 308a.092
308A.092 Determining value for farm use
Status: in_force

(1) This section applies to:

(a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) ; and

(b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) .

(2) The values for farm use of farmland shall be determined utilizing an income approach. In utilizing the income approach, the capitalization rate shall be the effective rate of interest charged in Oregon by the Federal Farm Credit Bank system at the time of closing on loans for farm properties estimated as an average over the past five reported calendar years, plus a component for the local tax rate. The Department of Revenue annually shall determine and specify the rate according to the best information available, and shall certify the rate to the county assessors.

(3) The county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre. [Formerly 308.345; 2011 c.193 §2]

Source: Section 308A.092 — Determining value for farm use; procedure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317.485 — OR Code / Title 29 / Chapter 317 / Section 317.485
317.485 Loss carryforward after reorganization
Status: in_force

Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss. [1991 c.457 §9b]

Source: Section 317.485 — Loss carryforward after reorganization; construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308a.700 — OR Code / Title 29 / Chapter 308a / Section 308a.700
308A.700 Definitions for ORS 308A.700 to 308A.733
Status: in_force

As used in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) :

(1) “Disqualification” includes the removal of forestland designation under ORS 321.359 (Removal of designation) , 321.712 (Circumstances under which notification is required) , 321.716 (Disqualification) or 321.842 (Removal of forestland designation) .

(2) “Urban growth boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 (Compliance acknowledgment) or an urban growth boundary that has been adopted by a metropolitan service district under ORS 268.390 (Planning for activities and areas with metropolitan impact) (3). [1999 c.314 §33; 2003 c.454 §§19,21; 2003 c.621 §84]

Source: Section 308A.700 — Definitions for ORS 308A.700 to 308A.733 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 310.218 — OR Code / Title 29 / Chapter 310 / Section 310.218
310.218 Preliminary reduction percentages
Status: in_force

(1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the percentage by which the Measure 47 comparison tax is less than the pre-reduction Measure 50 tax for the district.

(2) The percentage determined under this section shall be the preliminary reduction percentage for the district. [1997 c.541 §27]

Source: Section 310.218 — Preliminary reduction percentages , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.745 — OR Code / Title 29 / Chapter 305 / Section 305.745
305.745 Inclusion of eligible entities on schedule of tax return
Status: in_force

(1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (Determination of eligibility) (2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified.

(2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may indicate that a contribution is to be made to one or more of the included entities. Indication shall be made in a space that the department shall cause to be printed on the schedule.

(3) Overpayments of tax that are insufficient, due to ORS 293.250 (Collections Unit) or otherwise, to satisfy the total amount of checkoffs indicated on a schedule of a tax return under subsection (2) of this section and under statute other than ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) shall be allocated among the entities indicated on a pro rata basis. [1989 c.987 §14; 2007 c.822 §11; 2021 c.8 §8]

Source: Section 305.745 — Inclusion of eligible entities on schedule of tax return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.220 — OR Code / Title 29 / Chapter 310 / Section 310.220
310.220 Assessor certification to Department of Revenue
Status: in_force

The assessor shall certify to the Department of Revenue for each taxing district and code area in the county:

(1) A preliminary reduction percentage determined under ORS 310.218 (Preliminary reduction percentages) ;

(2) The pre-reduction Measure 50 tax applicable to the district, as determined under ORS 310.216 (Pre-reduction Measure 50 taxes) ;

(3) The Measure 47 comparison tax applicable to the district, as determined under ORS 310.212 (Measure 47 comparison taxes) ;

(4) The assessed value of the additions of value described in ORS 310.212 (Measure 47 comparison taxes) (5)(a) and (b);

(5) The Measure 47 comparison taxes attributable to the additions of value, as determined under ORS 310.212 (Measure 47 comparison taxes) (7)(a);

(6) Taxes used to pay qualified obligations, if the qualified obligations consist of local government pension and disability plan obligations;

(7) Urban renewal taxes other than urban renewal taxes used to pay principal and interest on bonded indebtedness;

(8) Operating tax levies approved by voters prior to December 5, 1996, and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election:

(a) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or

(b) That was the general election in an even-numbered year; and

(9) Any other information required by the department. [1997 c.541 §28]

Source: Section 310.220 — Assessor certification to Department of Revenue; contents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 321.833 — OR Code / Title 29 / Chapter 321 / Section 321.833
321.833 Common ownership minimum acreage requirements
Status: in_force

(1) Intentionally left blank —Ed.

(a) The Department of Revenue shall identify the forestland that is held in common ownership of 5,000 acres or more as of the assessment date for each tax year.

(b) Forestland that the department has identified under paragraph (a) of this subsection that, for the previous tax year, was subject to small tract forestland assessment shall be disqualified from any small tract forestland assessment and shall be subject to special assessment as provided in this section as of the first tax year the forestland is held in common ownership of 5,000 acres or more.

(c) For purposes of this subsection, “forestland” includes land that meets the definition of forestland under ORS 321.257 (Definitions for ORS 321.257 to 321.390) .

(2) Forestland assessed under this section shall have a specially assessed value per acre equal to the value certified to the county assessor for the tax year under ORS 321.216 (Certified specially assessed values) .

(3) Forestland assessed under this section shall have a maximum assessed value per acre equal to 103 percent of the forestland assessed value per acre for the preceding tax year or 100 percent of the forestland maximum assessed value per acre for the preceding tax year, whichever is greater.

(4) Intentionally left blank —Ed.

(a) The assessor shall compute the assessed value of forestland by multiplying the acreage of the forestland by the lesser of:

(A) The specially assessed value per acre; or

(B) The maximum assessed value per acre.

(b) Notwithstanding paragraph (a) of this subsection, the forestland shall be assessed as provided in ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) if the real market value of the forestland is less than the value established under paragraph (a) of this subsection.

(5) For purposes of this section:

(a) The department shall certify to the county assessor of a county in which forestland identified in subsection (1) of this section is located a list of the property tax accounts containing forestland so identified.

(b) Forestland shall be considered to be in common ownership if the forestland is owned by the person directly or is owned by a corporation, partnership, association or other entity in which the person owns a majority interest.

(c) Additional taxes may not be imposed as a result of a disqualification under subsection (1) of this section.

(d) The notification requirements and other procedures that the county assessor must follow in disqualifying forestland do not apply to a disqualification occurring under subsection (1) of this section.

(e) The department shall notify the county assessor of forestland identified under subsection (1)(a) of this section that is located in that county. [Formerly 321.812]

Source: Section 321.833 — Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 323.816 — OR Code / Title 29 / Chapter 323 / Section 323.816
323.816 Required actions by manufacturer
Status: in_force

(1) Any tobacco product manufacturer selling smokeless tobacco products to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after September 28, 2009, shall do one of the following:

(a) Comply with the requirements imposed on Participating Manufacturers that are set forth in sections III, V and VII of the Smokeless Tobacco Master Settlement Agreement; or

(b) Place into a qualified escrow fund, by April 15 of the year following the year in question, the amount of $0.40 per unit sold for 2010 or such amount adjusted for inflation for each year thereafter.

(2) A tobacco product manufacturer that places funds into escrow pursuant to this section shall receive the interest or other appreciation on such funds as earned. The funds themselves shall be released from escrow only under the following circumstances:

(a) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the State of Oregon or any releasing party located or residing in this state. Funds shall be released from escrow under this paragraph in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement;

(b) To refund any excess amount owed to a tobacco product manufacturer when the tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in Oregon in a particular year was greater than the Smokeless Tobacco Master Settlement Agreement payments, as determined pursuant to section IX(c) of that agreement after final determination of all adjustments, that the manufacturer would have been required to make on account of such units sold had it been a Participating Manufacturer, as defined in section II(ee) of the Smokeless Tobacco Master Settlement Agreement; or

(c) To refund funds to a tobacco product manufacturer 25 years after the date on which they were placed in escrow, only if the funds were not released from escrow under paragraph (a) or (b) of this subsection.

(3) Each tobacco product manufacturer that elects to place funds into escrow pursuant to this section shall annually certify to the Attorney General that it is in compliance with this section. The Attorney General may bring a civil action on behalf of the State of Oregon against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall:

(a) Be required within 15 days to place such funds into escrow as shall bring the manufacturer into compliance with this section. The court, upon a finding of a violation of this section, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow;

(b) In the case of a knowing violation, be required within 15 days to place such funds into escrow as shall bring the manufacturer into compliance with this section. The court, upon a finding of a knowing violation of this section, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow; and

(c) In the case of a second knowing violation, be prohibited from selling smokeless tobacco products to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) for a period not to exceed two years. Each failure to make an annual deposit required under this section shall constitute a separate violation. [2009 c.717 §20]

Source: Section 323.816 — Required actions by manufacturer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.260 — OR Code / Title 29 / Chapter 314 / Section 314.260
314.260 Taxation of real estate mortgage investment conduits
Status: in_force

(1) Intentionally left blank —Ed.

(a) An entity described in section 860D of the Internal Revenue Code (a real estate mortgage investment conduit or REMIC) is not subject to a tax under ORS chapter 316, 317 or 318 (and may not be treated as a corporation, partnership or trust for purposes of ORS chapter 316, 317 or 318).

(b) If a REMIC engages in a prohibited transaction as defined in section 860F(a)(2) of the Internal Revenue Code, the REMIC shall be subject to a tax equal to six and six-tenths percent of the net income derived from the prohibited transaction. The tax imposed under this paragraph shall be assessed and collected under this chapter and ORS chapter 305 and shall be credited to the General Fund to be made available for general governmental expenses.

(2) The income of any REMIC shall be taxable to the holders of the interests in the REMIC under ORS chapter 316, 317 or 318, whichever is applicable.

(3) Taxable income or loss with respect to income received as the holder of any interest in a REMIC shall be determined under sections 860A to 860G of the Internal Revenue Code.

(4) To determine the portion of the income of a REMIC that is taxable to a nonresident holder of an interest in the REMIC, there shall be included only that part derived from or connected with sources in this state, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules in ORS 316.352 (1987 Replacement Part). [1987 c.293 §63; 2005 c.94 §79]

Source: Section 314.260 — Taxation of real estate mortgage investment conduits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.020 — OR Code / Title 29 / Chapter 311 / Section 311.020
311.020 Collection procedure when offices of assessor and tax collector combined
Status: in_force

(1) Wherever a statute provides for the assessor to certify an assessment to the tax collector for collection, the person exercising the duties of both assessor and tax collector in a county having a charter shall prepare the certificate required by law, file it in the office of the person and proceed in the manner otherwise provided by law.

(2) In counties where the duties of assessor and tax collector have been delegated to one person, the filing of the warrant under ORS 311.115 (Delivery of assessment roll to tax collector) shall constitute a constructive delivery of the roll to such person in the tax collecting capacity of the person. [1963 c.238 §§10,12]

Source: Section 311.020 — Collection procedure when offices of assessor and tax collector combined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.615 — OR Code / Title 29 / Chapter 314 / Section 314.615
314.615 When allocation and apportionment of net income from business activity required
Status: in_force

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial institution or public utility or the rendering of purely personal services by an individual, shall allocate and apportion the net income of the taxpayer as provided in ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) . Taxpayers engaged in activities as a financial institution or public utility shall report their income as provided in ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.675 (Apportionment of net loss) . [1965 c.152 §3; 2001 c.793 §6; 2001 c.933 §5; 2009 c.403 §6]

Source: Section 314.615 — When allocation and apportionment of net income from business activity required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.715 — OR Code / Title 29 / Chapter 323 / Section 323.715
323.715 Notice requirements for delivery sales
Status: in_force

The notice required under ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales) (3) shall include:

(1) A prominent and clearly legible statement that tobacco sales to persons under 21 years of age are illegal;

(2) A prominent and clearly legible statement that sales of tobacco are restricted to those individuals who provide verifiable proof of age in accordance with ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales) ; and

(3) A prominent and clearly legible statement that sales of cigarettes are subject to tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and that sales of other tobacco products are subject to tax under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , and an explanation of how the applicable tax has been paid or is to be paid. [2003 c.804 §77; 2021 c.179 §11]

Source: Section 323.715 — Notice requirements for delivery sales , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.270 — OR Code / Title 29 / Chapter 305 / Section 305.270
305.270 Refund of excess tax paid
Status: in_force

(1) If the amount of the tax shown as due on a report or return originally filed with the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318 or 321, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) , or as corrected by the department, is less than the amount theretofore paid, or if a person files a claim for refund of any tax paid to the department under such laws within the period specified in subsection (2) of this section, any excess tax paid shall be refunded by the department with interest as provided in this section and ORS 314.415 (Refunds) .

(2) The claim shall be made on a form prescribed by the department, except that an amended report or return showing a refund due and filed within the time allowed by this subsection for the filing of a claim for refund, shall constitute a claim for refund. The claim shall be filed within the period specified in ORS 314.415 (Refunds) (2) for taxes imposed under ORS chapters 310, 314, 316, 317 and 318, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) (except where any applicable ordinance specifies another period), within the period specified in ORS 118.100 (Time for filing return and paying tax) (2) for taxes imposed under ORS chapter 118 and within two years of the payment of any tax under ORS chapter 308, 308A or 321.

(3) Upon receipt of a claim for refund, or original report or return claiming a refund, the department shall either refund the amount requested or send to the claimant a notice of any proposed adjustment to the refund claim, stating the basis upon which the adjustment is made. A proposed adjustment may either increase or decrease the amount of the refund claim or result in the finding of a deficiency. If the proposed adjustment results in a determination by the department that some amount is refundable, the department may send the claimant the adjusted amount with the notice.

(4) Intentionally left blank —Ed.

(a) The notice of proposed adjustment shall be accompanied by a statement explaining the claimant’s right to make written objections to the refund adjustment, the claimant’s right to request a conference and the procedure for requesting a conference. The statement, and an accompanying form, shall also explain that conference determinations are routinely transmitted via regular mail and that a claimant desiring to have conference determinations transmitted by certified mail may do so by indicating on the form the claimant’s preference for certified mail and by returning the form with the claimant’s written objections as described in paragraph (b) of this subsection.

(b) The claimant may, within 30 days of the date of the notice of proposed adjustment, advise the department in writing of objections to the refund adjustment and may request a conference with the department, which shall be held within one year of the date of the notice. The department shall notify the claimant of a time and place for the conference, and appoint a conference officer to meet with the claimant for an informal discussion of the claim. After the conference, the conference officer shall send a determination of the matter to the claimant. The determination letter shall be sent by regular mail, or by certified mail if the claimant has indicated a preference for transmission of the determination by certified mail. The department shall issue either a notice of refund denial or payment of any amount found to be refundable, together with any applicable interest provided by this section. If the conference officer determines that a deficiency exists, the department shall issue a notice of assessment.

(5) If no conference is requested, and the adjustments have not resulted in the finding of a deficiency, the following shall apply:

(a) If written objections have been made by the claimant, the department shall consider the objections, determine any issues raised and send the claimant a notice of refund denial or payment of any amount found to be refundable, together with any interest provided by this section.

(b) If no written objections are made, the notice of any proposed adjustment shall be final after the period for requesting a conference or filing written objections has expired.

(6) If no conference is requested, and the notice of proposed adjustment has asserted a deficiency, the department shall consider any objections made by the person denied the refund, make a determination of any issues raised, pay any refunds found due, with applicable interest, or assess any deficiency and mail a notice thereof within one year from the date of the notice of deficiency, unless an extension of time is agreed upon as described in subsection (7) of this section.

(7) If, prior to the expiration of any period of time prescribed in subsection (6) of this section for giving of notice of assessment, the department and the person consent in writing to the deficiency being assessed after the expiration of such prescribed period, such deficiency may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period agreed upon.

(8) If the department refunds the amount requested as provided in subsection (3) of this section, without examination or audit of the refund claim, the department shall give notice of this to the claimant at the time of making the refund. Thereafter, the department shall have one year in which to examine or audit the refund claim, and send the notice of proposed adjustment provided for in subsection (3) of this section, in addition to any time permitted in ORS 314.410 (Time limit for notice of deficiency) or 314.415 (Refunds) .

(9) The failure to hold a requested conference within the one-year period prescribed in subsection (4) of this section shall not invalidate any assessment of deficiency made within the one-year period pursuant to subsection (8) of this section or within any extension of time made pursuant to subsection (7) of this section, but shall invalidate any assessment of interest or penalties attributable to the deficiency. After an assessment has been made, the department and the person assessed may still hold a conference within 90 days from the date of assessment. If a conference is held, the 90-day period under ORS 305.280 (Time for filing appeals) (2) shall run from the date of the conference officer’s written determination of the issues.

(10) The claimant may appeal any notice of proposed adjustment, refund denial or notice of assessment in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . The failure to file written objections or to request or have a conference shall not affect the rights of appeal so provided. All notices and determinations shall set forth rights of appeal. [1977 c.870 §4; 1979 c.691 §1; 1985 c.61 §1; 1985 c.266 §5; 1987 c.512 §3; 1989 c.626 §2; 1991 c.67 §75; 1995 c.650 §28; 1997 c.99 §§29,30; 1999 c.224 §2; 1999 c.314 §89; 2005 c.48 §2]

Source: Section 305.270 — Refund of excess tax paid; claim procedure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.398 — OR Code / Title 29 / Chapter 317 / Section 317.398
317.398 Qualified production activities income
Status: in_force

Except as otherwise provided in this section, 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. In the case of a taxpayer that is a specified agricultural or horticultural cooperative as defined in section 199(d)(3)(F) of the Internal Revenue Code, the preceding sentence shall be applied as if the amount deducted by the taxpayer under section 199 of the Internal Revenue Code for the tax year were reduced by the amount of the deduction passed through to the taxpayer’s patrons under section 199(d)(3)(A) of the Internal Revenue Code. [2005 c.832 §44; 2012 c.31 §29]

Source: Section 317.398 — Qualified production activities income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 310.105 — OR Code / Title 29 / Chapter 310 / Section 310.105
310.105 Rate adjustments to reflect nontimber offsets
Status: in_force

(1) If a taxing district lying in two or more counties is entitled to offsets which have been provided by statute, the rates determined under ORS 310.090 (Computation of rate for each item of tax) shall be further adjusted to reflect the offsets.

(2) Adjustments under this section shall be made to ensure that the rate of taxation is uniform throughout the taxing district.

(3) Adjustments made under this section shall not affect the permanent rate limit determined for purposes of section 11 (3), Article XI of the Oregon Constitution, or the statutory rate limit determined in ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (4)(b) or 310.237 (Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years) , if applicable. [1971 c.720 §1; 1977 c.892 §37; 1979 c.438 §4; 1993 c.801 §37; 1997 c.541 §251; 1999 c.186 §6]

Source: Section 310.105 — Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 316.417 — OR Code / Title 29 / Chapter 316 / Section 316.417
316.417 Date return considered made or advance payment made
Status: in_force

(1) A return filed before the last day prescribed by law for the filing thereof is considered as filed on the last day. An advance payment of any portion of the tax made at the time the return was filed is considered as made on the last day prescribed by law for the payment of the tax or, if the taxpayer elected to pay the tax in installments, on the last day prescribed for the payment of the first installment. The last day prescribed by law for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer by the Department of Revenue.

(2) ORS 305.820 (Date when writing, remittance or electronic filing deemed received by tax officials) applies to returns filed by mail or private express carrier and to due dates that fall on a Saturday, Sunday or legal holiday. [1969 c.493 §64; 1993 c.44 §3]

Source: Section 316.417 — Date return considered made or advance payment made , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.160 — OR Code / Title 29 / Chapter 305 / Section 305.160
305.160 Reports from public officers
Status: in_force

The Department of Revenue shall require from any state, county or municipal officer, whose duties pertain to the assessment, apportionment, levy or collection of taxes and public revenues, or the disbursement of public funds, reports and statements in such forms as the department may prescribe, as to any matter deemed material and relevant to the attainment of uniformity in the assessment and collection of taxes and public revenues. [Formerly 306.160]

Source: Section 305.160 — Reports from public officers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 312.050 — OR Code / Title 29 / Chapter 312 / Section 312.050
312.050 Instituting foreclosure proceedings
Status: in_force

(1) On the day that is three months after the day of delinquency of taxes of the latest year, the tax collector, with the assistance of the district attorney, shall institute proceedings to foreclose the liens for all the delinquent taxes against each of the several properties included in the foreclosure list.

(2) One general proceeding shall be brought on the part of the county to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property described in the latest tax roll shall be considered and treated as the owner of the property. Each proceeding shall be a proceeding in rem against the property itself. If in any tax roll it appears that the owner of any property is unknown, or that the name of the owner is exempt from disclosure under ORS 192.345 (Public records conditionally exempt from disclosure) , then the property shall be proceeded against as property belonging to an unknown owner. [Amended by 1979 c.703 §12; 1987 c.311 §5; 2007 c.687 §5; 2017 c.315 §19]

Source: Section 312.050 — Instituting foreclosure proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 316.209 — OR Code / Title 29 / Chapter 316 / Section 316.209
316.209 Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller
Status: in_force

(1) For purposes of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) , in the case of services performed as a qualified real estate broker, qualified principal real estate broker or as a direct seller:

(a) The individual performing the services shall not be treated as an employee; and

(b) The person for whom the services are performed shall not be treated as an employer.

(2) As used in this section, “qualified real estate broker” or “qualified principal real estate broker” means any individual if:

(a) The individual is a real estate licensee under ORS 696.010 (Definitions) to 696.495 (Revolving fund) , 696.600 (Definitions for ORS 696.392, 696.600 to 696.785 and 696.995) to 696.785 (Commissioner duties when illegal commingling of funds found) , 696.800 (Definitions) to 696.870 (Duties of real estate licensee under ORS 105.462 to 105.490, 696.301 and 696.870) and 696.995 (Civil penalties for violation of ORS 696.603, 696.606 or 696.612) ;

(b) Substantially all of the remuneration (whether or not paid in cash) for the services performed by the individual as a real estate licensee is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and

(c) The services performed by the individual are performed pursuant to a written contract between the individual and the real estate broker, principal real estate broker or real estate appraiser for whom the services are performed and the contract provides that the individual will not be treated as an employee with respect to the services for Oregon tax purposes.

(3) As used in this section, “direct seller” means any individual if:

(a) The individual is:

(A) Engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis or any similar basis, which the Department of Revenue prescribes by rule, for resale by the buyer or any other person, in the home or otherwise than in a permanent retail establishment; or

(B) Engaged in the trade or business of selling, or soliciting the sale of, consumer products in the home or otherwise than in a permanent retail establishment;

(b) Substantially all the remuneration (whether or not paid in cash) for the performance of the services described in paragraph (a) of this subsection is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and

(c) The services performed by the individual are performed pursuant to a written contract between the individual and the person for whom the services are performed and the contract provides that the individual will not be treated as an employee with respect to the services for Oregon tax purposes. [1983 c.597 §3; 2001 c.300 §61]

Source: Section 316.209 — Applicability of ORS 316.162 to 316.221 when services performed by qualified real estate broker or direct seller , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.080 — OR Code / Title 29 / Chapter 314 / Section 314.080
314.080 Venue on failure to comply with law
Status: in_force

The failure to do any act required by or under any law imposing taxes upon or measured by net income shall be deemed an act committed in part at the office of the Department of Revenue in Oregon. [1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]

Source: Section 314.080 — Venue on failure to comply with law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.197 — OR Code / Title 29 / Chapter 316 / Section 316.197
316.197 Payment to department by employer
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided under ORS 316.191 (Withholding taxes at time and in manner other than required by federal law) or paragraph (b) of this subsection, within the time that each employer is required to pay over taxes withheld for federal income tax purposes for any period, the employer shall pay over to the Department of Revenue or to a financial agent of the department the amounts required to be withheld under ORS 316.167 (Withholding of tax required) , 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages) for the same period. Any employer not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to an employee under ORS 316.167 (Withholding of tax required) , 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages) for the same period shall pay over to the department, or financial agent of the department, taxes withheld for the period, within the time and in the manner, as if the employer were required to withhold taxes for the period under federal law.

(b) Notwithstanding the provisions of paragraph (a) of this subsection, any employer of agricultural employees who is not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to those employees under ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) shall pay over to the department, or financial agent of the department, taxes so withheld at the same time and for the same period for which the employer is required to pay over employer and employee taxes under chapter 21 of the Internal Revenue Code (Federal Insurance Contributions Act).

(2) Every amount so paid over shall be accounted for as part of the collections under this chapter. No employee has any right of action against an employer in respect of any moneys deducted from wages and paid over in compliance or intended compliance with this section.

(3) If any amount required to be withheld and paid over to the department is delinquent, interest shall accrue at the rate prescribed under ORS 305.220 (Interest on deficiency, delinquency or refunds) on that amount from the last day of the month following the end of the calendar quarter within which the amount was required to be paid to the department to the date of payment. The provisions of this subsection shall not relieve any employer from liability for a late payment penalty under any other provision of law. [1969 c.493 §31; 1975 c.594 §1; 1982 s.s.1 c.1 §2; 1983 c.697 §1; 1985 c.87 §4; 1989 c.901 §7; 2017 c.750 §122e]

Source: Section 316.197 — Payment to department by employer; interest on delinquent payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.693 — OR Code / Title 29 / Chapter 316 / Section 316.693
316.693 Subtraction for medical expenses of elderly individuals
Status: in_force

(1) Intentionally left blank —Ed.

(a) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount paid for medical care of an individual and not compensated for by insurance or otherwise, as described in section 213 of the Internal Revenue Code, if the individual meets the age requirement for the tax year under subsection (2) of this section. The amount subtracted under this section may not exceed:

(A) $3,600 for a joint return if both spouses meet the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of either spouse;

(B) $1,800 for a joint return if only one spouse meets the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of that spouse; or

(C) $1,800 for each individual filing a return who meets the age requirement for the tax year under subsection (2) of this section, with no more than $1,800 attributable to the medical care of that individual.

(b) The subtraction under this section may not include amounts that have previously been deducted in the calculation of Oregon taxable income.

(2) The subtraction under this section is available only if the individual has attained the following age before the close of the tax year:

(a) For tax years beginning on or after January 1, 2013, and before January 1, 2014, an individual must attain 62 years of age before the close of the tax year.

(b) For tax years beginning on or after January 1, 2014, and before January 1, 2016, an individual must attain 63 years of age before the close of the tax year.

(c) For tax years beginning on or after January 1, 2016, and before January 1, 2018, an individual must attain 64 years of age before the close of the tax year.

(d) For tax years beginning on or after January 1, 2018, and before January 1, 2020, an individual must attain 65 years of age before the close of the tax year.

(e) For tax years beginning on or after January 1, 2020, an individual must attain 66 years of age before the close of the tax year.

(3) Notwithstanding the amount calculated under subsection (1) of this section, the maximum amount allowed for a subtraction under this section may not exceed:

(a) $1,400 per individual, if the federal adjusted gross income of the taxpayer for the tax year is $50,000 or more and less than $100,000 for a taxpayer who files a return jointly, as a head of household or as a surviving spouse, or for all other taxpayers, $25,000 or more and less than $50,000.

(b) $1,000 per individual, if the federal adjusted gross income of the taxpayer for the tax year is $100,000 or more but does not exceed $200,000 for a taxpayer who files a return jointly, as a head of household or as a surviving spouse, or for all other taxpayers, $50,000 or more but does not exceed $100,000.

(4) A subtraction may not be claimed under this section if the federal adjusted gross income of the taxpayer for the tax year exceeds:

(a) $200,000 for joint return filers, a surviving spouse or a head of household; or

(b) $100,000 for an individual who is not a married individual and is not a surviving spouse, or is a married individual who files a separate return. [2013 s.s. c.5 §4; 2014 c.114 §1]

Source: Section 316.693 — Subtraction for medical expenses of elderly individuals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.243 — OR Code / Title 29 / Chapter 307 / Section 307.243
307.243 Property to which exemption applies
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided under paragraph (b) of this subsection, the exemption allowed by ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) shall apply only to property, consisting of land and improvements, where the process of construction of the improvements on the land is commenced after January 1, 1977, or to property acquired after January 1, 1977.

(b) The exemption allowed by ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) (1)(e) shall apply only to property, consisting of land and improvements, meeting the requirements of ORS 307.241 (Policy) to 307.248 (Suspense account) (including paragraph (a) of this subsection) that on January 1, 1990, is actually being occupied and used, wholly or partially, to furnish permanent residential, recreational and social facilities primarily for elderly persons. Construction, reconstruction, renovation, maintenance, repair or other improvement (including addition of square footage to the existing buildings and structures and the construction or addition of buildings and structures within the initial land area) made to property that is in actual use on January 1, 1990, wholly or partially, to furnish permanent residential, recreational and social facilities primarily for elderly persons shall not disqualify the property for exemption under ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) if, during the process of improvement, the property continues to be in actual use, in whole or in part, to furnish permanent residential, recreational and social facilities primarily for elderly persons. The property, as improved, may qualify for exemption. However, land area and the improvements thereon, contiguous or noncontiguous to the initial land area and improvements in use, in whole or in part, for the corporate purposes of the corporation on January 1, 1990, and first placed in service for the corporate purposes of the corporation after January 1, 1990, shall not qualify for exemption under ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) (1)(e).

(2) The exemption allowed by ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) shall not apply to the property of any corporation that requires any payment in excess of one month’s rent, including a deposit or founder’s fee, to be paid, in addition to rent paid for occupancy of the facility, as a condition for occupancy.

(3) The exemption allowed by ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) shall not apply in any year in which delinquencies exist for taxes or other amounts charged against the property on the tax roll. [1977 c.411 §3; 1989 c.803 §14; 1993 c.19 §5]

Source: Section 307.243 — Property to which exemption applies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.182 — OR Code / Title 29 / Chapter 316 / Section 316.182
316.182 Withholding statement of exemption certificate
Status: in_force

(1) The Department of Revenue may require a withholding statement or an exemption certificate to be filed on a form prescribed by the department for purposes of an employee instructing the employee’s employer of the proper amount of tax to withhold from the employee’s pay, or of the employee’s exemption from withholding requirements.

(2) A withholding statement or exemption certificate need not be procured from an employee whose wages consist of wages as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (2)(e).

(3) If a statement or certificate is not provided to the employer as required under subsection (1) of this section, the employer shall withhold tax from the wages paid to the employee at the rate of eight percent of the wages. [1969 c.493 §28; 1987 c.293 §20; 1997 c.839 §16; 2001 c.660 §41; 2019 c.134 §6]

Source: Section 316.182 — Withholding statement of exemption certificate; default withholding rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.610 — OR Code / Title 29 / Chapter 323 / Section 323.610
323.610 Collection of unpaid tax
Status: in_force

(1) If any tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , or any portion of the tax, is not paid within the time provided by law and no provision is made to secure the payment of the tax by bond, deposit or otherwise, pursuant to rules adopted by the Department of Revenue, the department may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and the sheriff’s cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.

(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record) . After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.

(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect the taxes imposed by ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . In the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [1985 c.816 §35; 1987 c.158 §55; 2003 c.576 §205; 2003 c.804 §50; 2011 c.389 §5; 2011 c.661 §8]

Source: Section 323.610 — Collection of unpaid tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.180 — OR Code / Title 29 / Chapter 323 / Section 323.180
323.180 Authorization of agent
Status: in_force

A distributor shall authorize in writing those persons who may order purchases of stamps for the account of the distributor at a location where stamps are sold. The authorization shall continue in effect until written notice of revocation of the authority is delivered at the sales location in a manner prescribed by the Department of Revenue. [1965 c.525 §50; 1999 c.62 §6]

Source: Section 323.180 — Authorization of agent; revocation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 306.125 — OR Code / Title 29 / Chapter 306 / Section 306.125
306.125 Department of Revenue property tax appraisal programs
Status: in_force

(1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for the use of county assessors and property value appeals boards in assessing property and reviewing assessment rolls, and may install, and assist in the preparation and maintenance of, maps, plats or standardized record systems, as prescribed by the department, in the offices of assessors and tax collectors.

(2) The department and county courts are authorized to enter into agreements for the sharing of the expenses of such appraisals and installations including salaries and expenses of department employees engaged therein.

(3) Counties entering into agreements pursuant to this section may pay to the Department of Revenue from time to time:

(a) Moneys to be disbursed by the department as part of the county’s share in the expenses authorized under this section and agreed to under such agreements; and

(b) Moneys to reimburse the department where department disbursements under such agreements, whether from the department’s appropriations from the State General Fund or from moneys credited to the Assessment and Taxation County Account, have exceeded its proportionate share of expenses and a rebalancing of expense-sharing accounts is deemed desirable or necessary.

(4) Intentionally left blank —Ed.

(a) All moneys received by the Department of Revenue under subsection (3) of this section shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Assessment and Taxation County Account, and such account hereby is continuously appropriated to the Department of Revenue for the purposes of this section and ORS 306.117 (Property tax services emergencies) .

(b) The Department of Revenue may use the moneys to the credit of the Assessment and Taxation County Account, or any part thereof, for expenditures in connection with appraisals and installations contracted for, including cash advances for travel and living expenses of employees, and including payments to any county made to rebalance expense-sharing accounts, from time to time, where a county’s disbursements under agreements entered into pursuant to this section have exceeded its proportionate share of expenses under such agreement. Any moneys received in reimbursement of these cash advances shall be deposited in the Assessment and Taxation County Account. Refunds of unexpended receipts may be made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29; 2013 c.730 §5; 2023 c.29 §10]

Note: The amendments to 306.125 (Department of Revenue property tax appraisal programs) by section 10, 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.

306.125 (Department of Revenue property tax appraisal programs) . (1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for the use of county assessors and boards of property tax appeals in assessing property and reviewing assessment rolls, and may install, and assist in the preparation and maintenance of, maps, plats or standardized record systems, as prescribed by the department, in the offices of assessors and tax collectors.

(2) The department and county courts are authorized to enter into agreements for the sharing of the expenses of such appraisals and installations including salaries and expenses of department employees engaged therein.

(3) Counties entering into agreements pursuant to this section may pay to the Department of Revenue from time to time:

(a) Moneys to be disbursed by the department as part of the county’s share in the expenses authorized under this section and agreed to under such agreements; and

(b) Moneys to reimburse the department where department disbursements under such agreements, whether from the department’s appropriations from the State General Fund or from moneys credited to the Assessment and Taxation County Account, have exceeded its proportionate share of expenses and a rebalancing of expense-sharing accounts is deemed desirable or necessary.

(4) Intentionally left blank —Ed.

(a) All moneys received by the Department of Revenue under subsection (3) of this section shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Assessment and Taxation County Account, and such account hereby is continuously appropriated to the Department of Revenue for the purposes of this section and ORS 306.117 (Property tax services emergencies) .

(b) The Department of Revenue may use the moneys to the credit of the Assessment and Taxation County Account, or any part thereof, for expenditures in connection with appraisals and installations contracted for, including cash advances for travel and living expenses of employees, and including payments to any county made to rebalance expense-sharing accounts, from time to time, where a county’s disbursements under agreements entered into pursuant to this section have exceeded its proportionate share of expenses under such agreement. Any moneys received in reimbursement of these cash advances shall be deposited in the Assessment and Taxation County Account. Refunds of unexpended receipts may be made to the counties.

Source: Section 306.125 — Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 307.060 — OR Code / Title 29 / Chapter 307 / Section 307.060
307.060 Property of the United States held under lease or other interest less than fee
Status: in_force

Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , subject only to deduction for restricted use. The property shall have an assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value) and shall be subject to tax on the assessed value so determined. The lien for the tax shall attach to and be enforced against only the leasehold, interest or estate in the real or personal property. This section does not apply to real property held or occupied primarily for agricultural purposes under the authority of a federal wildlife conservation agency or held or occupied primarily for purposes of grazing livestock. This section does not apply to real or personal property held by this state or any county, municipal corporation or political subdivision of this state that is:

(1) In immediate use and occupation by the political body; or

(2) Required, by the terms of the lease or agreement, to be maintained and made available to the federal government as a military installation and facility. [Amended by 1953 c.698 §7; 1959 c.298 §1; 1961 c.433 §1; 1969 c.241 §1; 1975 c.656 §1; 1981 c.405 §2; 1991 c.459 §38; 1997 c.541 §99; 2001 c.509 §7]

Source: Section 307.060 — Property of the United States held under lease or other interest less than fee; deduction for restricted use , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 310.055 — OR Code / Title 29 / Chapter 310 / Section 310.055
310.055 Operating taxes
Status: in_force

(1) As used in the property tax laws of this state, “operating taxes” means ad valorem property taxes that are subject to a permanent rate limit under section 11, Article XI of the Oregon Constitution, or statutory rate limit under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (4) or 310.237 (Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years) , if applicable.

(2) For the tax year beginning July 1, 1997, operating taxes consist of the sum of the following (or such lesser amount as is certified to the assessor under ORS 310.206 (1997-1998 tax certification notice) (4)(b):

(a) The total amount of ad valorem property taxes as provided in ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) , except that the amount under this paragraph does not include:

(A) Local option taxes;

(B) Ad valorem property taxes used to repay taxing district bond or pension and disability plan obligations described in section 11 (5), Article XI of the Oregon Constitution;

(C) Ad valorem property taxes that would otherwise be subject to this paragraph, except that the taxes are of a taxing district other than a city, county or school district, and are used to support a hospital facility;

(D) Ad valorem property taxes that would otherwise be subject to this paragraph, except that the levy of the taxes was approved by voters prior to December 5, 1996, that met the voter participation requirements in section 11 (8), Article XI of the Oregon Constitution, and that are first imposed in the tax year beginning July 1, 1996, or July 1, 1997;

(E) Serial or one-year levies described in ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.140 (1995 Edition) that replace levies that were imposed in the tax year beginning July 1, 1996, that were approved by voters in an election held after December 4, 1996, and that are first imposed for the tax year beginning July 1, 1997, if the rate or the amount of the levy is not greater than the rate or the amount of the replaced levy;

(F) Taxes imposed to pay principal and interest on exempt bonded indebtedness; and

(G) Urban renewal increment taxes; and

(b) The total amount of the following ad valorem property taxes, without reduction under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) :

(A) Ad valorem property taxes of a taxing district other than a city, county or school district that are used to support a hospital facility;

(B) Ad valorem property taxes approved by voters prior to December 5, 1996, that met the voter participation requirements in section 11 (8), Article XI of the Oregon Constitution, and that are first imposed in the tax year beginning July 1, 1996, or July 1, 1997; and

(C) Serial or one-year levies described in ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.140 (1995 Edition) that replace levies that were imposed in the tax year beginning July 1, 1996, that were approved by voters after December 4, 1996, and that are first imposed for the tax year beginning July 1, 1997, if the rate or the amount of the levy is not greater than the rate or the amount of the replaced levy.

(3) For tax years beginning on or after July 1, 1998, each taxing district is authorized to levy the full amount of the operating taxes of the district on all taxable property within the boundaries of the district. Operating taxes consist of:

(a) Ad valorem property taxes imposed at the rate established as the permanent rate limit or statutory rate limit, if applicable, for the taxing district or such lesser rate or amount as the taxing district certifies to the assessor under ORS 310.060 (Notice certifying taxes) ; or

(b) If the district is imposing operating property taxes for the first time, ad valorem property taxes imposed at the rate established in the manner provided for by law as the permanent rate limit for the district or such lesser rate or amount as the taxing district may determine. [1997 c.541 §321; 1999 c.21 §24; 1999 c.186 §4; 2001 c.114 §23; 2013 c.420 §7]

Source: Section 310.055 — Operating taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.645 — OR Code / Title 29 / Chapter 305 / Section 305.645
305.645 Department of Revenue to provide services to political subdivisions
Status: in_force

If a political subdivision of this state imposes a tax on or measured by income as determined under ORS chapter 316, 317 or 318, the Department of Revenue shall provide to the political subdivision, at the request of the political subdivision, collection, enforcement, administration and distribution services for the tax in the manner provided in ORS 305.620 (Collection and distribution of local taxes on income and sales) . [2007 c.864 §6]

Note: 305.645 (Department of Revenue to provide services to political subdivisions) 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 305.645 — Department of Revenue to provide services to political subdivisions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.215 — OR Code / Title 29 / Chapter 323 / Section 323.215
323.215 Records of vending machine operators
Status: in_force

Every distributor and dealer or other person engaging in the sale of cigarettes through the use of one or more vending machines shall keep a detailed record of each vending machine operated for the sale of cigarettes, showing the location of the machine and the date of placing the machine on location. [1965 c.525 §56]

Source: Section 323.215 — Records of vending machine operators , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.800 — OR Code / Title 29 / Chapter 316 / Section 316.800
316.800 Limits phased out based on income applicable to subtraction or exemption
Status: in_force

(1) The limits applicable to a subtraction from federal taxable income and an exemption allowed under ORS 316.798 (Subtraction for contributions) are:

(a) $10,000 if reported on a joint income tax return, or $5,000 for all others, if the federal adjusted gross income of the taxpayer for the tax year is less than $149,000 or, if reported on other than a joint return, less than $104,000.

(b) $8,000 if reported on a joint income tax return, or $4,000 for all others, if the federal adjusted gross income of the taxpayer for the tax year is $149,000 or more and less than $158,000 or, if reported on other than a joint return, $104,000 or more and less than $111,000.

(c) $6,000 if reported on a joint income tax return, or $3,000 for all others, if the federal adjusted gross income of the taxpayer for the tax year is $158,000 or more and less than $167,000 or, if reported on other than a joint return, $111,000 or more and less than $117,000.

(d) $4,000 if reported on a joint income tax return, or $2,000 for all others, if the federal adjusted gross income of the taxpayer for the tax year is $167,000 or more and less than $176,000 or, if reported on other than a joint return, $117,000 or more and less than $123,000.

(e) $2,000 if reported on a joint income tax return, or $1,000 for all others, if the federal adjusted gross income of the taxpayer for the tax year is $176,000 or more and less than $187,000 or, if reported on other than a joint return, $123,000 or more and less than $131,000.

(2) If the federal adjusted gross income of the taxpayer for the tax year is $187,000 or more if reported on a joint income tax return, or $131,000 or more if reported on other than a joint income tax return, the limit is zero and the taxpayer is not allowed a subtraction from federal taxable income or an exemption under ORS 316.798 (Subtraction for contributions) .

(3) The Department of Revenue by rule may adjust the limits applicable in the current tax year to the subtractions and exemptions specified in subsection (1) of this section so that the limits reflect the percentage change in the U.S. City Average Consumer Price Index, as published by the Bureau of Labor Statistics of the United States Department of Labor, during the tax year.

(4) Any amounts contributed to a first-time home buyer savings account that are not subtracted from federal taxable income for any reason may not be carried forward as a subtraction for any succeeding tax year. [2018 c.109 §6]

Source: Section 316.800 — Limits phased out based on income applicable to subtraction or exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.501 — OR Code / Title 29 / Chapter 305 / Section 305.501
305.501 Appeals to tax court to be heard by magistrate division
Status: in_force

(1) Except as provided in subsection (2) of this section, an appeal to the tax court shall be heard by a tax court magistrate unless specially designated by the tax court judge for hearing in the regular division. In any matter arising under the property tax laws and involving a county or county assessor that is designated for hearing in the regular division, the Department of Revenue shall be substituted for the county as a party. The plaintiff or petitioner in the appeal is not required to pay any additional filing fee if the proceeding is specially designated by the tax court judge for hearing in the regular division.

(2) A party to the appeal may request mediation, or the tax court on its own motion may assign the matter to mediation. If the mediation does not result in an agreed settlement within 60 days after the end of the mediation session, the appeal shall, absent a showing of good cause for a continuance, be assigned to a magistrate for hearing.

(3) The tax court, with the assistance of the State Court Administrator, shall establish procedures for magistrate division hearings and mediation.

(4) Intentionally left blank —Ed.

(a) Subject to the rules of practice and procedure established by the tax court, a magistrate is not bound by common law or statutory rules of evidence or by technical or formal rules of procedure, and may conduct the hearing in any manner that will achieve substantial justice. A hearing may be conducted in person or by telephone. Magistrates may confer with each other in order to reach a decision on any matter.

(b) All written magistrate decisions shall be mailed to the parties to the appeal and to the Department of Revenue within five days after the date of entry of the written decision.

(5) Intentionally left blank —Ed.

(a) Any party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court by filing a complaint in the regular division of the tax court within 60 days after the date of entry of the written decision.

(b) If a decision of a magistrate involves any matter arising under the property tax laws and a county was a party to the proceeding before the magistrate, the Department of Revenue may file a notice of appeal whether or not the department had intervened in the proceeding before the magistrate. In such cases, the department shall appear before the tax court judge in any proceeding on appeal.

(c) If a decision of a magistrate involves any matter arising under the property tax laws and a party other than a county appeals the decision to the tax court judge, the Department of Revenue shall be the defendant.

(d) Appeal to the judge of the tax court is the sole and exclusive remedy for review of a written decision of a magistrate.

(6) Appeal of a final decision of a magistrate before the judge of the tax court shall be as provided in ORS 305.425 (Proceedings to be without jury and de novo) (1) and 305.570 (Standing to appeal to regular division of tax court) .

(7) If no appeal is taken to the tax court judge within 60 days, the decision of the magistrate shall become final. The tax court shall enter a judgment enforcing all final decisions of the magistrate, which judgment shall be binding upon all parties. ORS 305.440 (Finality of unappealed decision of tax court) (2) applies to the final determination of any property tax matter. [1995 c.650 §11; 1997 c.872 §20; 1999 c.340 §1; 2005 c.345 §9; 2007 c.283 §1; 2012 c.48 §13]

Source: Section 305.501 — Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.850 — OR Code / Title 29 / Chapter 317 / Section 317.850
317.850 Disposition of revenue
Status: in_force

(1) The net revenue from the tax imposed by this chapter, after deduction of refunds, shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred.

(2) A working balance of unreceipted revenue from the tax imposed by this chapter may be retained for the payment of refunds, but such working balance may not at the close of any fiscal year exceed the sum of $500,000.

(3) Moneys are continuously appropriated to the Department of Revenue to make:

(a) The refunds authorized under subsection (2) of this section;

(b) The refund payments in excess of tax liability authorized under ORS 315.133 (Overtime compensation paid to agricultural workers) ; and

(c) The refund payments in excess of tax liability authorized under ORS 315.519 (Refundability of tax credit) . [Formerly 317.590; 2001 c.114 §42; 2022 c.115 §14; 2023 c.298 §10]

Source: Section 317.850 — Disposition of revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.380 — OR Code / Title 29 / Chapter 307 / Section 307.380
307.380 Claiming exemption under ORS 307.370
Status: in_force

(1) Each corporation described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) , claiming the personal property tax exemption pursuant to ORS 307.370 (Property of nonprofit homes for elderly persons) , shall file with the county assessor, on forms supplied by the assessor, a written claim therefor in duplicate on or before April 1 of each year in which the exemption is claimed, except that when the property designated is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition. If the claim for any year is not filed within the time specified, the exemption shall not be allowed on the assessment roll for that year. The claim shall be signed by the taxpayer subject to the penalties for false swearing.

(2) Intentionally left blank —Ed.

(a) Each corporation annually shall aid residents, who could qualify for property tax exemptions pursuant to ORS 307.250 (Property of veterans or surviving spouses) to 307.283 (Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War) , if the living unit of such elderly person were the homestead of the person and owned in fee simple, to prepare applications in duplicate for property tax exemptions on behalf of the corporation, for the benefit of the elderly person as provided by ORS 307.370 (Property of nonprofit homes for elderly persons) to 307.385 (Credit to resident’s account with share of tax exemption) and 308.490 (Determining value of homes for elderly persons) . The duplicate forms shall be completed and signed by the resident-applicant and filed with the assessor on or before the date required by law.

(b) The corporation shall determine the amount of assessed value that each resident of a nonprofit home who would have qualified for an exemption under ORS 307.250 (Property of veterans or surviving spouses) to 307.283 (Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War) would have had exempted if the living unit of such elderly person was the homestead of the person and owned in fee simple. The amount of the property tax exemption provided for in ORS 307.370 (Property of nonprofit homes for elderly persons) to 307.385 (Credit to resident’s account with share of tax exemption) and 308.490 (Determining value of homes for elderly persons) and attributable to the veteran or surviving spouse of the veteran shall be the lesser of:

(A) The maximum amount of exemption that the veteran or surviving spouse of a veteran would have qualified for under ORS 307.250 (Property of veterans or surviving spouses) or 307.283 (Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War) , whichever is applicable; or

(B) The assessed value of the living unit of the veteran or the surviving spouse.

(c) The assessor shall process each such application in the manner otherwise required under ORS 307.250 (Property of veterans or surviving spouses) to 307.283 (Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War) , except for the requirement of owning or purchasing a homestead. The total of such exempt amounts in each facility, together with the exemption on personal property, shall constitute the exemption allowed the corporation.

(3) The assessor shall act upon the claim and shall approve it or reject it, noting the action upon both the original and the duplicate copies. The duplicate copy thereupon shall be returned to the claimant.

(4) The Department of Revenue shall furnish to a county assessor, upon request, a statement certifying the qualification or nonqualification of a corporation under ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) . [1969 c.587 §4; 1971 c.747 §15; 1975 c.780 §1; 1981 c.530 §7; 1981 c.682 §4; 1987 c.293 §65; 1987 c.756 §16; 1997 c.113 §7]

Source: Section 307.380 — Claiming exemption under ORS 307.370 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317.018 — OR Code / Title 29 / Chapter 317 / Section 317.018
317.018 Statement of purpose
Status: in_force

It is the intent of the Legislative Assembly:

(1) To make the Oregon corporate excise tax law, insofar as it relates to the measurement of taxable income, identical to the provisions of the federal Internal Revenue Code, as in effect and applicable for the tax year of the taxpayer, to the end that taxable income of a corporation for Oregon purposes is the same as it is for federal income tax purposes, subject to Oregon’s jurisdiction to tax, and subject to the additions, subtractions, adjustments and modifications contained in this chapter.

(2) To achieve the results desired under subsection (1) of this section by application of the various provisions of the federal Internal Revenue Code relating to the definitions for corporations, of income, deductions, accounting methods, accounting periods, taxation of corporations, basis and other pertinent provisions relating to gross income. It is not the intent of the Legislative Assembly to adopt federal Internal Revenue Code provisions dealing with the computation of tax, tax credits or any other provisions designed to mitigate the amount of tax due.

(3) To impose on each corporation doing business within this state an excise tax for the privilege of carrying on or doing that business measured by its federal taxable income as adjusted in this chapter. [1983 c.162 §2; 1984 c.1 §7; 1985 c.802 §21; 1987 c.293 §33; 1989 c.625 §16; 1991 c.457 §9; 1993 c.726 §39; 1995 c.556 §13; 1997 c.839 §28; 2009 c.5 §30; 2009 c.909 §§33,34; 2010 c.82 §29]

Source: Section 317.018 — Statement of purpose , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.507 — OR Code / Title 29 / Chapter 315 / Section 315.507
315.507 Electronic commerce in designated enterprise zone
Status: in_force

(1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, shall be allowed to a taxpayer that is:

(a) A business firm engaged or preparing to engage in electronic commerce in an enterprise zone that has been designated for electronic commerce under ORS 285C.095 (Designation for electronic commerce) ; or

(b) A business firm engaged or preparing to engage in electronic commerce in a city that has been designated for electronic commerce under ORS 285C.100 (Alternative designation of city for electronic commerce) .

(2) The credit shall equal 25 percent of the investments made by the business firm in capital assets:

(a) Located in the area designated for electronic commerce;

(b) Used or constructed, installed or otherwise prepared for use in electronic commerce operations within the area designated for electronic commerce that are related to electronic commerce sales, customer service, order fulfillment, broadband infrastructure or other electronic commerce operations; and

(c) Intentionally left blank —Ed.

(A) During the period that commences with the income or corporate excise tax year in which the firm applied to be an authorized business firm under ORS 285C.140 (Application for authorization) and ends on the last day of the income or corporate excise tax year in which begins the first property tax year in which qualified property of the firm used in eligible electronic commerce activities is exempt from property taxation under ORS 285C.175 (Enterprise zone exemption) ; or

(B) During any income or corporate excise tax year in which begins a property tax year in which qualified property of the firm used in eligible electronic commerce operations is exempt from property taxation under ORS 285C.175 (Enterprise zone exemption) .

(3) Except as provided in subsection (5) of this section, the credit must be claimed for the income or corporate excise tax year that is:

(a) The year in which the investment for which a credit is being claimed is made; and

(b) A year, all or part of which is described in subsection (2)(c) of this section.

(4) A credit allowed under this section for any one tax year may not exceed the lesser of $2 million or the tax liability of the taxpayer.

(5) Any tax credit otherwise allowable under this section that 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 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, 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.

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

(7) The taxpayer’s adjusted basis for determining gain or loss may not be further decreased by any amount of credit allowed under this section.

(8) Intentionally left blank —Ed.

(a) A nonresident shall be 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 under 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) .

(c) 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 under this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(9) As used in this section, “authorized business firm,” “business firm,” “electronic commerce” and “qualified property” have the meanings given those terms in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) . [2001 c.957 §8; 2003 c.65 §1; 2003 c.662 §64; 2015 c.648 §26]

Note: Section 3, chapter 913, Oregon Laws 2009, provides:

Sec. 3. Except as provided in ORS 315.507 (Electronic commerce in designated enterprise zone) (5), a credit may not be claimed under ORS 315.507 (Electronic commerce in designated enterprise zone) for tax years beginning on or after January 1, 2018. [2009 c.913 §3; 2011 c.730 §5]

Source: Section 315.507 — Electronic commerce in designated enterprise zone , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.054 — OR Code / Title 29 / Chapter 316 / Section 316.054
316.054 Social Security benefits to be subtracted from federal taxable income
Status: in_force

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 any Social Security benefits, as defined in section 86 of the Internal Revenue Code (Title II Social Security or tier 1 railroad retirement benefits) included in gross income for federal income tax purposes under section 86 of the Internal Revenue Code. [1985 c.154 §2; 1997 c.839 §4]

Source: Section 316.054 — Social Security benefits to be subtracted from federal taxable income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.043 — OR Code / Title 29 / Chapter 314 / Section 314.043
314.043 Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)
Status: in_force

(1) Except as specifically provided otherwise, the new provisions enacted and amendments and repeals of statutes made by chapter 839, Oregon Laws 1997, apply to transactions or activities occurring on or after January 1, 1997, in tax years beginning on or after January 1, 1997.

(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 ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, the Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), the Small Business Job Protection Act of 1996 (P.L. 104-188), the Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193), shall 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 federal 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, 1997, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 839, Oregon Laws 1997, 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, 1997, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 839, Oregon Laws 1997, 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 on account of chapter 839, Oregon Laws 1997, for a tax year beginning prior to January 1, 1997, 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 change or 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 1997 return is filed, whichever period expires later. [1997 c.839 §70; 1999 c.21 §32]

Note: 314.043 (Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)) 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 839, Oregon Laws 1997,” for the words “this Act” in section 70, chapter 839, Oregon Laws 1997, compiled as 314.043 (Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)) . 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 1997 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.043 — Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.214 — OR Code / Title 29 / Chapter 316 / Section 316.214
316.214 Withholding requirements for members of professional athletic teams
Status: in_force

(1) A person who transacts business in the State of Oregon and who pays wages, salary, bonuses or other taxable income to a member of a professional athletic team, in lieu of the withholding requirements under ORS 316.167 (Withholding of tax required) , shall withhold eight percent of the income as provided in this section and by rule of the Department of Revenue.

(2) The person withholding amounts under this section shall pay the amounts withheld to the Department of Revenue at the time and in the manner prescribed by the department by rule.

(3) If the member of a professional athletic team is a resident of the State of Oregon, all compensation paid to the member, whether or not attributable to duty days, is subject to withholding under this section.

(4) If the member of a professional athletic team is not a resident of the State of Oregon, a portion of the compensation paid to the member is subject to withholding under this section. The portion subject to withholding is that portion of compensation received for the tax year that bears the same ratio to total compensation received for the tax year as the number of duty days within this state bears to the total number of duty days spent both within and outside this state during the tax year.

(5) Notwithstanding the description of the portion of compensation subject to withholding in subsection (4) of this section, the Department of Revenue may provide by rule alternative methodologies for determining the portion of compensation subject to withholding under this section that the department determines to be fair and equitable. [2003 c.808 §7]

Source: Section 316.214 — Withholding requirements for members of professional athletic teams , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.771 — OR Code / Title 29 / Chapter 316 / Section 316.771
316.771 Proof of status for exemption credit
Status: in_force

Each person qualifying for the additional personal exemption credit allowed in ORS 316.758 (Additional personal exemption credit for persons with severe disabilities) and 316.765 (Additional personal exemption credit for spouse of person with severe disability) may claim the credit on the personal income tax return. However, the claim shall be substantiated by a letter from a licensed physician describing the nature and extent of the physical disability. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [Formerly 316.138; 1985 c.345 §12; 1987 c.293 §30; 1995 c.54 §12; 2017 c.409 §7]

Source: Section 316.771 — Proof of status for exemption credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.011 — OR Code / Title 29 / Chapter 314 / Section 314.011
314.011 Definitions
Status: in_force

(1) As used in this chapter, unless the context requires otherwise, “department” means the Department of Revenue.

(2) As used in this chapter:

(a) Any term 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.

(b) Except where the Legislative Assembly has provided otherwise, a reference 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:

(A) On December 31, 2022; or

(B) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.

(c) With respect to ORS 314.105 (Definitions for ORS 314.105 to 314.135) , 314.256 (Lobbying expenditures) (relating to proxy tax on lobbying expenditures), 314.260 (Taxation of real estate mortgage investment conduits) (1)(b), 314.302 (Interest on deferred tax liabilities with respect to installment obligations) , 314.306 (Income from discharge of indebtedness) , 314.330 (Lien if grantor or other person determined to be owner of trust) , 314.360 (Information returns) , 314.362 (Filing return on magnetic media or other machine-readable form) , 314.385 (Form of returns) , 314.402 (Understatement of net tax) , 314.410 (Time limit for notice of deficiency) , 314.412 (Issuing of notice of deficiency attributable to involuntary conversion) , 314.525 (Underpayment of estimated tax) , 314.767 (Tax on excess net passive income) (7), 314.771 (Recapture of LIFO benefits) and 314.772 (Business tax credits) and other provisions of this chapter, except those described in paragraph (b) of this subsection, any reference to the laws of the United States or to the Internal Revenue Code means the laws of the United States relating to income taxes or the Internal Revenue Code as they are amended on or before December 31, 2022, even when the amendments take effect or become operative after that date, except where the Legislative Assembly has specifically provided otherwise.

(3) Insofar as is practicable in the administration of this chapter, the department shall apply and follow the administrative and judicial interpretations of the federal income tax law. When a provision of the federal income tax law is the subject of conflicting opinions by two or more federal courts, the department shall follow the rule observed by the United States Commissioner of Internal Revenue until the conflict is resolved. Nothing contained in this section limits the right or duty of the department to audit the return of any taxpayer or to determine any fact relating to the tax liability of any taxpayer.

(4) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section refer to rules or regulations prescribed by the Secretary of the Treasury, then such rules or regulations shall be regarded as rules adopted by the department under and in accordance with the provisions of this chapter, whenever they are prescribed or amended.

(5) Intentionally left blank —Ed.

(a) When portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section are later corrected by an Act or a Title within an Act of the United States Congress designated as an Act or Title making technical corrections, then notwithstanding the date that the Act or Title becomes law, those portions of the Internal Revenue Code, as so corrected, shall be the portions of the Internal Revenue Code incorporated by reference as provided in subsection (2) of this section and shall take effect, unless otherwise indicated by the Act or Title (in which case the provisions shall take effect as indicated in the Act or Title), as if originally included in the provisions of the Act being technically corrected. If, on account of this subsection, any adjustment is required to an Oregon return that would otherwise be prevented by operation of law or rule, the adjustment shall be made, notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135 (Computation) .

(b) As used in this subsection, “Act or Title” includes any subtitle, division or other part of an Act or Title. [1957 c.632 §40; 1965 c.152 §24; 1971 c.215 §8; 1977 c.870 §39; 1987 c.293 §50; 1989 c.625 §25; 1991 c.457 §16; 1993 c.726 §10; 1995 c.556 §20; 1997 c.325 §32; 1997 c.839 §48; 1999 c.90 §1; 1999 c.224 §9; 2001 c.660 §32; 2003 c.77 §10; 2005 c.94 §74; 2005 c.519 §8; 2005 c.832 §23; 2007 c.614 §10; 2008 c.45 §11; 2009 c.5 §21; 2009 c.909 §§21,22; 2010 c.82 §§21,22; 2011 c.7 §21; 2012 c.31 §20; 2013 c.377 §20; 2014 c.52 §22; 2015 c.442 §14; 2016 c.33 §17; 2017 c.527 §18; 2018 c.101 §17; 2019 c.319 §17; 2019 c.320 §3; 2021 c.456 §18; 2022 c.83 §18; 2023 c.171 §18]

Source: Section 314.011 — Definitions; conformance with federal income tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.440 — OR Code / Title 29 / Chapter 308 / Section 308.440
308.440 Relief not allowed in case of arson by property owner
Status: in_force

No relief under ORS 308.146 (Determination of maximum assessed value and assessed value) (5) or (6) or 308.425 (Proration of taxes after destruction or damage) shall be given to any person who is convicted of arson with regard to the property for which relief is sought. [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3]

Source: Section 308.440 — Relief not allowed in case of arson by property owner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.835 — OR Code / Title 29 / Chapter 307 / Section 307.835
307.835 Cargo containers
Status: in_force

All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term “cargo container” means a receptacle:

(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;

(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and

(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another. [1979 c.783 §1]

Note: Section 2, chapter 783, Oregon Laws 1979, provides:

Sec. 2. Cargo containers, as defined in ORS 307.835 (Cargo containers) , are exempt from taxation for tax years beginning on or after July 1, 1974, and before July 1, 2026. [1979 c.783 §2; 1987 c.583 §1; 1995 c.748 §7; 2003 c.218 §1; 2009 c.548 §1; 2013 c.213 §1; 2019 c.578 §3]

Note: 307.835 (Cargo containers) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.835 — Cargo containers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.589 — OR Code / Title 29 / Chapter 316 / Section 316.589
316.589 Application to short tax years and tax years beginning on other than January 1
Status: in_force

(1) The application of ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue.

(2) In the application of ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) to a taxable year beginning on any date other than January 1 there shall be substituted, for the months specified in ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) , the months which correspond thereto. [1980 c.7 §§14,15; 1985 c.603 §9]

Source: Section 316.589 — Application to short tax years and tax years beginning on other than January 1 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 312.310 — OR Code / Title 29 / Chapter 312 / Section 312.310
312.310 Accepting deed where timber fire reduces value of property
Status: in_force

(1) The county court or board of county commissioners may accept deeds to any property in process of foreclosure for tax delinquencies, the chief value of which, when assessed for taxation, was in green standing timber, whenever it appears to the satisfaction of the court or board that, subsequent to any assessment of the property on which taxes are delinquent, its value has been reduced materially due to damage by fire and that it is necessary to expedite the harvesting of the fire-damaged timber.

(2) The court or board may sell the timber from lands so acquired, in the manner and for the price the court or board deems for the best interest of the county, but if any lands so acquired are sold by the county, whether before or after sale of the timber thereon, the lands shall be sold in the manner provided by law for sale by a county of real property acquired through foreclosure of liens for delinquent taxes.

(3) The proceeds from the sale of timber from the lands acquired under this section shall be distributed in the same manner as proceeds from the sale of property are distributed under ORS 275.275 (Distribution of proceeds) . All payments received after May 16, 1955, in consideration for the use of roads made in connection with the sale of such timber, and any other payments received after that date whether by gift or otherwise made in connection with the sale of such timber, shall be considered proceeds from the sale of such timber and shall be distributed as provided in this subsection.

(4) This section applies only where the damage resulted from one fire and the area involved is in excess of 10,000 acres. [Amended by 1955 c.546 §1; 1969 c.595 §14]

Source: Section 312.310 — Accepting deed where timber fire reduces value of property; sale of timber or property acquired , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 305.375 — OR Code / Title 29 / Chapter 305 / Section 305.375
305.375 Disposition of penalties
Status: in_force

The amount of any penalty collected under this chapter and ORS chapter 314 or 316 shall be paid over to the State Treasurer in the manner provided for income taxes in ORS 316.502 (Distribution of revenue to General Fund) . Any penalty amount required to be refunded may be paid out of the working balance retained under ORS 316.502 (Distribution of revenue to General Fund) (2) or may be paid in the manner provided in ORS 305.760 (Paying over funds to State Treasurer and writing checks for refunds) . [1987 c.843 §5]

Source: Section 305.375 — Disposition of penalties; payment of refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).