ORS § 314.105 — OR Code / Title 29 / Chapter 314 / Section 314.105
314.105 Definitions for ORS 314.105 to 314.135
Status: in_force

For purposes of ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) :

(1) “Determination” means:

(a) A decision by the Oregon Tax Court that has become final;

(b) A closing agreement made under ORS 305.150 (Closing agreements) ;

(c) A final disposition by the Department of Revenue of a claim for refund. For purposes of this paragraph, a claim for refund shall be deemed finally disposed of by the department as to items with respect to which the claim was allowed, on the date of allowance of refund or credit or on the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and as to items with respect to which the claim was disallowed, in whole or in part, or as to items applied by the department in reduction of the refund or credit, on expiration of the time for instituting suit with respect thereto (unless suit is instituted before the expiration of such time); or

(d) Under regulations prescribed by the department, an agreement for purposes of ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) signed by the department and by any person, relating to the liability of such person (or the person for whom the person acts) in respect of a tax for any taxable period.

(2) “Related taxpayer” means a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance was made, in one of the following relationships:

(a) Spouses in a marriage;

(b) Grantor and fiduciary;

(c) Grantor and beneficiary;

(d) Fiduciary and beneficiary, legatee, or heir;

(e) Decedent and decedent’s estate;

(f) Partner;

(g) Member of an affiliated group of corporations as defined in section 1504 of the Internal Revenue Code; or

(h) Shareholder of an S corporation, as defined in section 1361 of the Internal Revenue Code.

(3) “Taxpayer” means any person or entity subject to tax under an applicable revenue law. [1971 c.248 §2; 1984 c.1 §15; 1985 c.602 §1; 1987 c.758 §11; 2005 c.94 §75; 2015 c.629 §35]

Source: Section 314.105 — Definitions for ORS 314.105 to 314.135 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 324.140 — OR Code / Title 29 / Chapter 324 / Section 324.140
324.140 Penalty for delinquent reports
Status: in_force

(1) Reports required under ORS 324.120 (Statement by taxpayer) and 324.130 (Statement of producer) from either the purchaser or producer, as the case may be, shall be delinquent after the last day fixed for filing, and every person required to file a report shall be subject to penalty of $25 per day for each property upon which the person fails or refuses to file a report. The penalties prescribed by this section shall be for failure to file reports and shall be in addition to the interest and penalty imposed for delinquent tax, and shall likewise constitute a lien against the assets of the person failing or refusing to file a report. The penalties prescribed under this section shall be collected in the same manner as gross production taxes and shall be deposited in the suspense account referred to in ORS 324.340 (Net revenue payable to Common School Fund) .

(2) When royalty is claimed to be exempt from taxation by law, the facts on which claims of exemption are based and other information as the Department of Revenue may require shall be furnished in the report. [1981 c.889 §8; 1983 c.740 §98]

Source: Section 324.140 — Penalty for delinquent reports; report of claimed exempt royalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 314.667 — OR Code / Title 29 / Chapter 314 / Section 314.667
314.667 Additional methods to determine extent of business activity in this state
Status: in_force

(1) If the application of the allocation and apportionment provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for and the Department of Revenue may permit, or the department may require, in respect to all or any part of the taxpayer’s business activity:

(a) Separate accounting;

(b) The exclusion of any one or more of the factors;

(c) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or

(d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

(2) The department may adopt rules to promote uniformity and consistency with other states in the application of the Uniform Division of Income for Tax Purposes Act. [Formerly 314.670]

Source: Section 314.667 — Additional methods to determine extent of business activity in this state; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 312.390 — OR Code / Title 29 / Chapter 312 / Section 312.390
312.390 Request by lienholder for notice of proposed sale for delinquent city assessments or liens
Status: in_force

Any mortgagee or other holder of a recorded lien upon real property may file with the city treasurer of the city or town in which the property is situated a request that notice of a proposed sale of the property for delinquent city assessments or liens thereon be given to such mortgagee or other lienholder. The request shall contain the name and address of the person, firm or corporation filing it, the name of the owner or reputed owner of the property, the description of the property, and the date of the expiration of the mortgage or lien. Notice need not be given after the date of the expiration of the mortgage or lien unless a further request therefor is filed. If the mortgagee or lienholder furnishes a duplicate form of request for that purpose, the city treasurer shall certify thereon to the filing of the request and deliver or mail the duplicate to the party filing it.

Source: Section 312.390 — Request by lienholder for notice of proposed sale for delinquent city assessments or liens , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 307.870 — OR Code / Title 29 / Chapter 307 / Section 307.870
307.870 Definitions for ORS 307.870 to 307.890
Status: in_force

As used in ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) :

(1) “Affiliate” means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.

(2) “Control,” for purposes of the definition of “affiliate” under this section, means direct or indirect possession of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or otherwise.

(3) “Heavy equipment rental tax” means the tax imposed under ORS 307.872 (Heavy equipment rental tax) .

(4) “Mobile” means that qualified heavy equipment:

(a) Is intended to be moved among worksites as needed; and

(b) Is not intended to be permanently affixed to real property when put to its intended use.

(5) “Own,” for purposes of the definition of “affiliate” under this section, means to have ownership of an equity interest, or the equivalent, of 10 percent or more in a person.

(6) “Qualified heavy equipment” means any construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, including, but not limited to, towable trailers and fixed load vehicles, that is:

(a) Mobile;

(b) Owned by a qualified heavy equipment provider; and

(c) Held primarily for rental.

(7) Intentionally left blank —Ed.

(a) “Qualified heavy equipment provider” means a person that is primarily engaged in the business of renting qualified heavy equipment without an operator.

(b) “Qualified heavy equipment provider” does not mean a person primarily engaged in the business of renting qualified heavy equipment to one or more of the person’s affiliates.

(8) “Rent,” “rental” and “renting” mean entering into an agreement for the use of property in exchange for consideration for a term of less than 365 consecutive days, an open-ended term or an undefined term.

(9) “Rental location” means a qualified heavy equipment provider’s store or other business location in this state from which qualified heavy equipment is rented.

(10) “Rental price” means the rental charge for qualified heavy equipment, net of any invoice credits provided to the renter. “Rental price” does not include delivery and pickup fees, damage waivers or environmental mitigation fees. [2018 c.64 §1]

Note: 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) 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 307.870 — Definitions for ORS 307.870 to 307.890 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.668 — OR Code / Title 29 / Chapter 311 / Section 311.668
311.668 Eligibility of individuals by age or disability
Status: in_force

(1) Intentionally left blank —Ed.

(a) A claim to defer the property taxes on a homestead that is eligible for deferral under ORS 311.670 (Eligibility of property) may be filed with the county assessor in the manner prescribed under ORS 311.672 (Claim form) by:

(A) An individual who is, or two or more individuals filing a claim jointly each of whom is, 62 years of age or older on or before April 15 of the calendar year in which the claim is filed; or

(B) An individual who is a person with a disability as of April 15 of the calendar year in which the claim is filed, regardless of the age of the individual or the age or disability of other individuals occupying the homestead.

(b) If a guardian or conservator has been appointed for an individual otherwise eligible to claim deferral of taxes under this section, the guardian or conservator may act for the individual in complying with the provisions of ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(c) If a trustee of an inter vivos trust that was created by and is revocable by an individual, who is both the trustor and a beneficiary of the trust and who is otherwise eligible to claim deferral of taxes under this section, owns the fee simple estate under a recorded instrument of sale, the trustee may act for the individual in complying with the provisions of ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(d) This section may not be construed to require the spouse of an individual to file a claim jointly with the individual even though the spouse may be eligible to claim the deferral jointly with the individual.

(2) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, deferral may not be granted under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) with respect to a claim filed by individuals who together have, for the calendar year immediately preceding the calendar year in which the claim for deferral is filed:

(A) Household income of $32,000 or more; or

(B) Net worth of $500,000 or more.

(b) For each tax year beginning on or after July 1, 2002, the Department of Revenue shall recompute the maximum household income under this subsection as follows:

(A) Divide the average Consumer Price Index for All Urban Consumers, West Region, for the first six months of the calendar year immediately preceding the calendar year in which the tax year begins by the average U.S. City Average Consumer Price Index for the first six months of 2001.

(B) Recompute the maximum household income by multiplying $32,000 by the appropriate indexing factor determined under subparagraph (A) of this paragraph.

(c) Any change in the maximum household income determined under paragraph (b) of this subsection shall be rounded to the nearest multiple of $500.

(3) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, deferral may not be granted under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) with respect to a claim if, at the time the claim is filed, property taxes imposed on the homestead of any individual filing the claim have been deferred and are delinquent or have been canceled.

(b) This subsection does not apply to the claim by a surviving spouse or disabled heir to continue deferral under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) . [1963 c.569 §§8,22; 1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512 §5; 1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999 c.1097 §2; 2001 c.753 §25; 2007 c.70 §78; 2011 c.723 §2; 2013 c.31 §2; 2021 c.535 §2]

Source: Section 311.668 — Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.319 — OR Code / Title 29 / Chapter 317 / Section 317.319
317.319 Capital Construction Fund
Status: in_force

To derive Oregon taxable income:

(1) There shall be added to federal taxable income an amount equal to the amount of income which the taxpayer defers under section 607 of the Merchant Marine Act of 1936 -- Capital Construction Fund (46 U.S.C. 1177), as amended, or under section 7518 of the Internal Revenue Code.

(2) There shall be subtracted from federal taxable income all nonqualified withdrawals considered to be ordinary income or capital gain under section 607 of the Merchant Marine Act of 1936 -- Capital Construction Fund (46 U.S.C. 1177), as amended, or under section 7518 of the Internal Revenue Code, and included in income for federal income tax purposes.

(3) No adjustments to basis shall be made for Oregon tax purposes to property on account of section 607 of the Merchant Marine Act of 1936 -- Capital Construction Fund (46 U.S.C. 1177), as amended, or under section 7518 of the Internal Revenue Code. There shall be added to or subtracted from federal taxable income those amounts necessary to carry out the purposes of this subsection. [1983 c.162 §20; 1987 c.293 §40]

Source: Section 317.319 — Capital Construction Fund; deferred income; nonqualified withdrawals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 312.410 — OR Code / Title 29 / Chapter 312 / Section 312.410
312.410 Effect of failure to give notice when requested
Status: in_force

If the city treasurer, after having received a request for notice as provided in ORS 312.390 (Request by lienholder for notice of proposed sale for delinquent city assessments or liens) , fails to give the notice in the manner provided in ORS 312.400 (Giving notice to lienholder) , such failure shall render void any deed of the property until the city treasurer gives the notice by registered mail or by certified mail with return receipt, addressed to the mortgagee or lienholder requesting the notice, and for 30 days thereafter, during which period the mortgagee or lienholder may redeem the property. [Amended by 1991 c.249 §26]

Source: Section 312.410 — Effect of failure to give notice when requested , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 305.610 — OR Code / Title 29 / Chapter 305 / Section 305.610
305.610 Reciprocal recognition of tax liability
Status: in_force

(1) The courts of Oregon shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state may bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes sought to be collected by such action shall be conclusive proof of that authority.

(2) The Attorney General of Oregon, and collection agencies when employed as provided by ORS 825.508 (Use of collection agency to obtain moneys due) , are empowered to bring action in the courts of other states to collect taxes legally due the State of Oregon.

(3) As used in this section, “taxes” includes:

(a) Tax assessments lawfully made whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.

(b) Penalties lawfully imposed pursuant to a taxing statute.

(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

(4) The Oregon Tax Court shall not have jurisdiction over actions brought pursuant to this section. [Formerly 306.250; subsection (4) enacted as 1961 c.533 §54; 1967 c.178 §4]

Source: Section 305.610 — Reciprocal recognition of tax liability; actions in other states for Oregon taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 306.245 — OR Code / Title 29 / Chapter 306 / Section 306.245
306.245 Standard forms for tax statement and personal property tax return
Status: in_force

(1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for use by counties using automated data processing equipment and a form for use by counties not using automated data processing equipment for each of the following categories:

(a) The tax statement referred to in ORS 311.250 (Tax statements) .

(b) The personal property tax return referred to in ORS 308.290 (Returns) .

(2) Counties must use the forms prescribed by the department under subsection (1) of this section.

(3) In prescribing the forms under subsection (1) of this section, the department shall consult with the appropriate county officers and employees and shall take into account the equipment available in each county.

(4) The department shall provide and shall bear the cost of each category of form described in subsection (1) of this section for each year in which the county uses the form prescribed under subsection (1) of this section for the category. [1979 c.241 §52; 1981 c.804 §110; 1987 c.158 §178; 1991 c.459 §34; 2003 c.400 §1]

Source: Section 306.245 — Standard forms for tax statement and personal property tax return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 321.216 — OR Code / Title 29 / Chapter 321 / Section 321.216
321.216 Certified specially assessed values
Status: in_force

(1) On or before June 1 of each assessment year, the Department of Revenue shall adopt specially assessed values of forestland, as of the assessment date for that year. The department shall certify the specially assessed values of forestland in eastern Oregon to the county assessors of eastern Oregon and the specially assessed values of forestland in western Oregon to the county assessors of western Oregon.

(2) The certified specially assessed values constitute:

(a) The department’s determination of the real market value, as of the assessment date for the tax year, of highest and best use forestland in the land class for which the certification is being made; and

(b) The specially assessed values, as of the assessment date for the tax year, of designated forestland that is assessed under ORS 321.354 (Common ownership minimum acreage requirements) and 321.833 (Common ownership minimum acreage requirements) in the land class for which the certification is being made.

(3) Upon receipt of the certified values, 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. [2001 c.860 §18]

Source: Section 321.216 — Certified specially assessed values , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308.275 — OR Code / Title 29 / Chapter 308 / Section 308.275
308.275 Use of reproduction cost or prices and costs in determining assessed values
Status: in_force

(1) The Department of Revenue shall prescribe a base in terms of the construction costs of a specified year for the computation of reproduction costs.

(2) If any county assessor uses reproduction costs as one of the means of determining the assessed value of real or personal property, the reproduction costs shall be computed on the basis of the construction costs of the year so specified by the Department of Revenue.

(3) If any county assessor uses the prices and costs prevailing in any year as a basis for determining assessed values for any classes of property, the prices and costs for the same year shall be applied uniformly in the assessment of all property of the same class in the county. [Amended by 1981 c.804 §43; 1985 c.613 §19; 1991 c.459 §106; 1997 c.541 §167]

Source: Section 308.275 — Use of reproduction cost or prices and costs in determining assessed values , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 315.061 — OR Code / Title 29 / Chapter 315 / Section 315.061
315.061 Suspension, revocation or forfeiture
Status: in_force

(1) Under the procedures for a contested case under ORS chapter 183, the director of the agency responsible for certifying or otherwise determining eligibility or granting approval for a tax credit allowed under this chapter or ORS chapter 316 or 317 may order the suspension, revocation or forfeiture of the tax credit approval or of a portion thereof if the director finds that:

(a) The approval was obtained by fraud or misrepresentation;

(b) The approval was obtained by mistake or miscalculation; or

(c) The taxpayer otherwise violates or has violated a condition or requirement for eligibility for the tax credit.

(2) As soon as an order of revocation under this section becomes final, the director shall notify the Department of Revenue and the person that received the tax credit certification, or other approval, of the order of revocation. Upon notification, the Department of Revenue immediately shall proceed to collect:

(a) If no portion of a credit has been transferred, those taxes not paid by the holder of the certificate or other approval as a result of the tax credits provided to the holder under the revoked approval, from the holder or a successor in interest to the business interests of the holder. All tax credits provided to the holder and attributable to the fraudulently or mistakenly obtained approval or portion of the approval shall be forfeited.

(b) If all of a credit has been transferred, an amount equal to the amount of the tax credits allowable to the transferee under the revoked approval, from the transferor.

(c) If a portion of a tax credit has been transferred, those taxes not paid by the transferor as a result of the tax credits provided to the transferor pursuant to the revoked approval, from the transferor or a successor in interest to the business interests of the transferor, and an amount equal to the amount of the tax credits allowable to the transferee pursuant to the revoked approval, from the transferor.

(3) Intentionally left blank —Ed.

(a) The Department of Revenue shall have the benefit of all laws of the state pertaining to the collection of income and excise taxes and may proceed to collect the amounts described in subsection (2) of this section from the person that obtained approval or a successor in interest to the business interests of that person. An assessment of tax is not necessary and the collection of taxes described in this subsection is not precluded by any statute of limitations.

(b) For purposes of this subsection, a lender, bankruptcy trustee or other person that acquires an interest through bankruptcy or through foreclosure of a security interest is not considered to be a successor in interest to the business interests of the person that obtained approval.

(4) If the approval is ordered revoked pursuant to this section, the holder of the certificate or other approval shall be denied any further relief in connection with the credit from and after the date that the order of revocation becomes final.

(5) Notwithstanding subsections (1) to (4) of this section, a certificate or portion of a certificate held by a transferee may not be considered revoked for purposes of the transferee, the tax credit allowable to the transferee may not be reduced and a transferee is not liable under this section.

(6) Interest under this section shall accrue at the rate established in ORS 305.220 (Interest on deficiency, delinquency or refunds) beginning the day after the due date of the return on which the credit may first be claimed.

(7) The Department of Revenue may collect amounts owed under this section by a partnership from the partnership. [2019 c.483 §4]

Source: Section 315.061 — Suspension, revocation or forfeiture , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.166 — OR Code / Title 29 / Chapter 307 / Section 307.166
307.166 Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
Status: in_force

(1) If property is owned or being purchased by an institution, organization or public body that is granted exemption or the right to claim exemption for any of its property under a provision of law contained in this chapter, and the institution, organization or public body leases or otherwise grants the use and possession of the property to another institution, organization or public body that is likewise granted exemption or the right to claim exemption for property under a provision of law contained in this chapter, the property is exempt from taxation if used by the lessee or possessor in the manner, if any, required by law for the exemption of property owned or being purchased by the lessee or possessor and any tax savings resulting from the exemption from taxation granted under this section will inure solely to the benefit of the lessee or possessor. Likewise, if the property is sublet or otherwise the use and possession of the property is granted to another institution, organization or public body of the kind described in this subsection, the property is exempt if used by the sublessee or possessor in the manner, if any, required by law for the exemption of property owned or being purchased by the sublessee or possessor and any tax savings resulting from the exemption from taxation granted under this section will inure solely to the benefit of the sublessee or possessor.

(2) Except as provided in subsection (4) of this section, to obtain the exemption under this section, the lessee, sublessee or entity in possession must file a claim for exemption with the county assessor, verified by the oath or affirmation of the president or other proper officer of the institution or organization, or head official of the public body or the legally authorized delegate of the head official, showing:

(a) A complete description of the property for which exemption is claimed.

(b) All facts relating to the ownership or purchase of the property.

(c) All facts relating to the use of the property by the lessee, sublessee or entity in possession.

(d) A true copy of the lease, sublease or other grant of use and possession covering the property for which exemption is claimed.

(e) Any other information required by the claim form.

(3) Intentionally left blank —Ed.

(a) The claim required under subsection (2) of this section must be filed on or before April 1 preceding the tax year for which the exemption is claimed, except:

(A) If the lease, sublease or other grant of use and possession is entered into after March 1 but not later than June 30, the claim must be filed within 30 days after the date the lease, sublease or other grant of use and possession is entered into if the exemption is claimed for the assessment year beginning on the preceding January 1; or

(B) If a late filing fee is paid in the manner provided in ORS 307.162 (Claiming exemption) (2), the claim may be filed within the time specified in ORS 307.162 (Claiming exemption) (2).

(b) The exemption first applies for the tax year beginning July 1 of the year for which the claim is filed. The exemption continues as long as the ownership and use of the property remain unchanged and during the period of the lease, sublease or other grant of use and possession. If either the ownership or use changes, a new claim must be filed as provided in this section. If the lease, sublease or other grant of use and possession expires before July 1 of any year, the exemption terminates as of January 1 of the same calendar year.

(4) Intentionally left blank —Ed.

(a) In lieu of filing a claim under subsection (2) of this section, the lessor, sublessor or person granting the use and possession of property that is exempt from taxation under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) to a lessee, sublessee or entity the property of which is eligible for exemption under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) must provide the assessor of the county in which the property is located with the following information as soon as practicable after execution of a lease, sublease or other grant of use and possession of the property:

(A) The name and address of the lessee, sublessee or possessor;

(B) Upon request of the assessor, a copy of the lease, sublease or other grant of use and possession of the property; and

(C) The location of the property.

(b) Upon compliance with paragraph (a) of this subsection, the property is exempt from taxation under this section during the term of the lease, sublease or other grant of use and possession. [1977 c.884 §26 (enacted in lieu of 307.164); 1991 c.459 §45; 1993 c.104 §1; 1997 c.154 §1; 1997 c.541 §107; 1999 c.579 §19; 2009 c.626 §3; 2011 c.655 §3; 2013 c.193 §15; 2017 c.554 §2]

Source: Section 307.166 — Property leased by exempt institution, organization or public body to another exempt institution, organization or public body , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.455 — OR Code / Title 29 / Chapter 305 / Section 305.455
305.455 Qualifications of judge
Status: in_force

(1) The judge of the tax court shall be a citizen of the United States and a resident of this state, and shall have been admitted to practice in the Supreme Court of Oregon and have been engaged in this state for at least three years preceding the election or appointment of the judge of the tax court, either in active practice, governmental or private, as an attorney and counselor at law or in the discharge of the duties of a judicial or quasi-judicial office.

(2) Notwithstanding the provision of any other law, the provisions of ORS 14.250 (Disqualification of judge) relating to the disqualification of a judge for prejudice shall not be applicable to any judge serving regularly or temporarily as a judge of the tax court. [1961 c.533 §3(1),(8); 2003 c.518 §10; 2017 c.315 §3]

Source: Section 305.455 — Qualifications of judge; inapplicability of disqualification-for-prejudice provision , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.450 — OR Code / Title 29 / Chapter 307 / Section 307.450
307.450 Certain beach lands
Status: in_force

The land, but not the improvements to the land, within the area described by ORS 390.770 (Vegetation line described) is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14]

Source: Section 307.450 — Certain beach lands , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.229 — OR Code / Title 29 / Chapter 311 / Section 311.229
311.229 Taxes added to rolls become liens
Status: in_force

(1) When the taxes are added to an assessment or tax roll under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the current tax year, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property. Notwithstanding ORS 311.226 (Tax deemed assessed and imposed in year for which property was omitted) , for purposes of collection and enforcement, the additional taxes added to the roll under this subsection shall be considered delinquent as of the date the other taxes for the year in which the additional taxes are added to the roll become delinquent.

(2) When it appears to the satisfaction of the assessor that the omission of the property was due to a willful attempt to evade the payment of taxes on the property, then the assessor shall so advise the tax collector and interest at the rate provided in ORS 311.505 (Due dates) (2) shall be added to the amounts so charged, which interest shall be computed from the date or dates that payment of the charges were properly due, and which interest shall continue to run until payment of the charges.

(3) Additional taxes arising from the assessment of omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) 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) .

(4) For purposes of this section, “additional taxes” includes increases in taxes that have already been extended on the roll. [Formerly 311.213; 1999 c.862 §2; 2001 c.303 §8]

Source: Section 311.229 — Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.808 — OR Code / Title 29 / Chapter 307 / Section 307.808
307.808 Findings and declarations
Status: in_force

The Legislative Assembly finds that owners of long term care facilities who devote substantial proportions of those facilities to providing long term care to residents eligible for medical services under Medicaid provide an essential community service. The Legislative Assembly declares that a property tax exemption will enable these essential community provider long term care facilities to increase the quality of care provided to facility residents. The Legislative Assembly further declares that the quality of care is increased most efficiently when the full value of the exemption is applied to increasing direct caregiver wages, physical plant improvements and other expenditures that directly benefit the facility residents and staff. [1999 c.476 §1]

Source: Section 307.808 — Findings and declarations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.049 — OR Code / Title 29 / Chapter 314 / Section 314.049
314.049 Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)
Status: in_force

(1) The amendments to statutes by sections 1 to 22, chapter 77, Oregon Laws 2003, apply to transactions or activities occurring on or after January 1, 2003, in tax years beginning on or after January 1, 2003.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2003, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under the amendments to statutes by sections 1 to 22, chapter 77, Oregon Laws 2003, 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, 2003, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to statutes by sections 1 to 22, chapter 77, Oregon Laws 2003, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to statutes by sections 1 to 22, chapter 77, Oregon Laws 2003, for a tax year beginning before January 1, 2003, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2003, and before January 1, 2004, is filed, whichever period expires later. [2003 c.77 §23]

Note: 314.049 (Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)) 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 77, Oregon Laws 2003,” for the words “this 2003 Act” in section 23, chapter 77, Oregon Laws 2003, compiled as 314.049 (Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)) . 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 2003 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.049 — Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.190 — OR Code / Title 29 / Chapter 319 / Section 319.190
319.190 Monthly statement of dealer
Status: in_force

(1) Every dealer in motor vehicle fuel shall render to the Department of Transportation, on or before the 25th day of each month, on forms prescribed, prepared and furnished by the department, and in the manner provided by the department by rule, a signed statement of the number of gallons of motor vehicle fuel sold, distributed or used by the dealer during the preceding calendar month. The statement shall be signed by one of the principal officers, or by an authorized agent in case of a corporation; or by the managing agent or owner in case of a firm or association.

(2) The signed statement filed with the department as required by this section is a public record. All other documents, including supporting schedules and information received from other taxing jurisdictions and entities, shall be kept confidential and exempt from public inspection except that such information may be shared with tax collecting entities in other jurisdictions on the condition that the receiving jurisdiction agrees to keep such information confidential. If a statement is not received on or before the 25th day of each month, a penalty shall be assessed pursuant to ORS 319.180 (Payment of tax) or, if the department determines that no tax is due, a penalty of $25 shall be assessed. [Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7; 2011 c.101 §2]

Source: Section 319.190 — Monthly statement of dealer; penalty; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.618 — OR Code / Title 29 / Chapter 307 / Section 307.618
307.618 City or county findings required for approval
Status: in_force

The city or county may approve an application filed under ORS 307.615 (City or county to provide application forms) if the city or county finds that:

(1) In the case of the construction, addition or conversion of multiple-unit housing:

(a) The owner has agreed to include in the construction, addition or conversion as a part of the multiple-unit housing one or more design or public benefit elements as specified by the city or the county, including but not limited to commercial uses of a portion of the multiple-unit housing structure, open spaces, parks and recreational facilities, common meeting rooms, child care facilities, transit amenities and transit or pedestrian design elements.

(b) The proposed construction, addition or conversion project is or will be, at the time of completion, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197, 197A, 215 and 227, that are applicable at the time the application is approved.

(2) In the case of housing that is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States, it is important to the community to preserve or establish the housing as low income housing and it is probable that the housing would not be produced, be established or remain as low income housing without the exemption being granted.

(3) The owner has complied with all standards and guidelines adopted by cities or counties pursuant to ORS 307.606 (Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637) (4). [Formerly 307.650; 2011 c.266 §3]

Source: Section 307.618 — City or county findings required for approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.577 — OR Code / Title 29 / Chapter 316 / Section 316.577
316.577 Date of filing declaration
Status: in_force

Except as provided in ORS 316.573 (When individual not required to file declaration) , declarations of estimated tax required by ORS 316.563 (When declaration of estimated tax required) (1) from individuals who are neither farmers nor fishermen for the purpose of that section shall be filed on or before April 18 of the taxable year or the due date of the return for the prior taxable year without regard to extensions, whichever is earlier, except that if the requirements of ORS 316.563 (When declaration of estimated tax required) (1) are first met:

(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year;

(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year; or

(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding year. [1980 c.7 §11; 1981 c.678 §2; 1983 c.162 §64; 2003 c.46 §41; 2021 c.9 §1]

Source: Section 316.577 — Date of filing declaration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.598 — OR Code / Title 29 / Chapter 323 / Section 323.598
323.598 Disclosure of license information
Status: in_force

Notwithstanding ORS 323.595 (Application of other statutes) , information on the license of a distributor is not confidential. The Department of Revenue may publicly disclose or publish a list of names of distributors, along with any other information set forth on a license. [2003 c.804 §36a]

Source: Section 323.598 — Disclosure of license information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.398 — OR Code / Title 29 / Chapter 305 / Section 305.398
305.398 Disclosure and use of industrial property confidential information obtained by third-party 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) , for use in a judicial proceeding concerning the value of a different industrial property, and the provider of the information has designated the information as confidential, access to that information shall be limited by an order of the judicial body conducting the proceeding. The order shall specify the allowable uses of the confidential information and establish the conditions under which disclosure may be made to those individuals described in this section.

(2) The confidential information may be disclosed to the following individuals only:

(a) Counsel for the Department of Revenue.

(b) Counsel of record for any party participating in the proceeding in which the information is to be used.

(c) Employees of the Department of Revenue who are assigned to perform an appraisal using the confidential information.

(d) Those experts or consultants for any party participating in the proceeding who are not, have not previously been and are not anticipated to become directors, officers, employees or business associates of the party, and who have been retained to provide technical advice or testimony in the proceeding.

(3) Before disclosure of information described in this section, each individual to whom disclosure of confidential information will be made shall execute a written acknowledgment of the confidential nature of the information and consent to be bound by the terms of the order of confidentiality, subject to judicial penalties for contempt. Such an acknowledgment shall be executed by any person to whom access to confidential information is actually given.

(4) A written record shall be maintained by the Department of Revenue and any party to whom disclosure is made of the specific material disclosed and the identity of those individuals to whom access has been given, including the name and title of the individuals and the date each was approved to be given access.

(5) The documents, and any copies of them, shall be marked “confidential” or in some way identified to be subject to limited access. Any copies of the original documents shall be reproduced in a way that makes them readily identifiable.

(6) At the conclusion of the proceeding, all documents subject to the provisions of this section shall be returned to the person or agency that originally produced them. Any copies, abstracts or summaries of the information shall be destroyed, and their destruction shall be verified by the party or agency that made the copies. [1993 c.353 §11; 1995 c.650 §86]

Source: Section 305.398 — Disclosure and use of industrial property confidential information obtained by third-party subpoena , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.200 — OR Code / Title 29 / Chapter 319 / Section 319.200
319.200 Assessing tax and penalty where dealer fails to report
Status: in_force

If any dealer, except one subject to ORS 319.090 (Immediate collection of tax and interest) , fails to file the report required by ORS 319.190 (Monthly statement of dealer) , the Department of Transportation shall proceed forthwith to determine from the best available source the amount of motor vehicle fuel sold, distributed or used by such dealer for the period unreported, and such determination shall be prima facie evidence of the amount of such fuel sold, distributed or used. The department immediately shall assess the license tax in the amount so determined, adding thereto a penalty of 10 percent for failure to report. The penalty shall be cumulative of other penalties provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and 319.990 (Penalties) . In any suit brought to enforce the rights of the state under this section, the certificate of the department showing the amount of taxes, penalties, interest and costs unpaid by any dealer and that the same are due and unpaid to the state is prima facie evidence of the facts as shown. [Amended by 1967 c.54 §3; 1987 c.610 §8]

Source: Section 319.200 — Assessing tax and penalty where dealer fails to report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.002 — OR Code / Title 29 / Chapter 316 / Section 316.002
316.002 Short title
Status: in_force

This chapter may be cited as the Personal Income Tax Act of 1969. [1969 c.493 §1; 1995 c.79 §164]

Source: Section 316.002 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.880 — OR Code / Title 29 / Chapter 308 / Section 308.880
308.880 Travel or special use trailer eligible for ad valorem taxation upon application of owner
Status: in_force

(1) The owner of any travel trailer described in ORS 801.565 (“Travel trailer.”) that is being used either as a permanent home or for other than recreational purposes may apply to the assessor in the county in which it has situs to have the travel trailer assessed for ad valorem taxation. If the assessor determines that the travel trailer is being used either as a permanent home or for other than recreational uses, the assessor shall place the travel trailer on the assessment and tax rolls the same as if it were a manufactured structure. The assessor shall accept the travel trailer plate for the vehicle and return the plate to the Department of Transportation, and shall, as appropriate, record the travel trailer in the county deed records or assist in obtaining an ownership document for the travel trailer under ORS 446.571 (Ownership document application) . Any travel trailer placed on the assessment and tax rolls under this section is considered a manufactured structure for all purposes.

(2) The owner of any special use trailer described in ORS 801.500 (“Special use trailer.”) that is eight and one-half feet or less in width may apply to the assessor of the county in which it has situs to have the special use trailer assessed for ad valorem taxation. If the assessor determines that the special use trailer is eight and one-half feet or less in width and is permanently situated in one place, the assessor shall place the special use trailer on the assessment and tax rolls in the same way as if it were a manufactured structure. The assessor shall accept any special use trailer plate for the vehicle and return the plate to the Department of Transportation, and shall, as appropriate, record the special use trailer in the county deed records or assist in obtaining an ownership document for the special use trailer under ORS 446.571 (Ownership document application) . Any special use trailer placed on the assessment and tax rolls under this section is considered a manufactured structure for all purposes. [1969 c.605 §59; 1971 c.529 §5; 1983 c.338 §907; 1993 c.696 §14; 1995 c.79 §135; 2003 c.655 §68; 2005 c.94 §56]

Note: See note under 308.865 (Notice and payment of taxes before movement of mobile modular unit) .

Source: Section 308.880 — Travel or special use trailer eligible for ad valorem taxation upon application of owner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308a.383 — OR Code / Title 29 / Chapter 308a / Section 308a.383
308A.383 Rules
Status: in_force

The Department of Revenue and the State Department of Fish and Wildlife shall make such rules consistent with ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) as may be necessary or desirable to permit its effective administration. [Formerly 308.803]

Source: Section 308A.383 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.588 — OR Code / Title 29 / Chapter 316 / Section 316.588
316.588 When interest on underpayment not imposed
Status: in_force

(1) Interest accruing under ORS 316.587 (Effect of underpayment of estimated tax) shall not be imposed for any taxable year if the tax shown on the return for the taxable year (or, if no return is filed, the tax), minus the sum of any credits allowable for purposes of this chapter, including the credit allowable under ORS 316.187 (Amount withheld is in payment of employee’s tax) , is less than the amount established by rule adopted under ORS 316.563 (When declaration of estimated tax required) (2).

(2) For purposes of this section:

(a) If an amended return is filed on or before the return due date (determined with regard to any extension of time granted to the taxpayer), then the term “return” means the amended return.

(b) If during initial processing of the return the Department of Revenue adjusts the amount of tax due, then the term “tax shown on the return” means the tax as adjusted by the department. This paragraph shall not apply if it is ultimately determined that the adjustment was improper. [1987 c.293 §22c; 1993 c.726 §35b; 1999 c.90 §19; 2001 c.660 §5]

Source: Section 316.588 — When interest on underpayment not imposed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.859 — OR Code / Title 29 / Chapter 323 / Section 323.859
323.859 Notice
Status: in_force

(1) Within the 45-day period immediately following October 23, 1999, the Department of Revenue shall issue a notice to:

(a) All licensed Oregon cigarette distributors informing the distributors of the licensing provisions of ORS 323.856 (Tax stamps prohibited on cigarette packages not meeting federal requirements) ; and

(b) All tobacco retailers and cigarette distributors informing the retailers and distributors of the penalties for holding or selling cigarettes in violation of ORS 323.856 (Tax stamps prohibited on cigarette packages not meeting federal requirements) .

(2) The notice shall specify a date, not earlier than the 60th day or later than the 90th day after the date on which the notice is mailed, after which a penalty may be imposed or seizures, destruction or sales may take place under ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information) .

(3) The notice shall be in writing and sent by first class mail. The mailing shall be made by the Department of Revenue.

(4) Failure of tobacco retailers or cigarette distributors to receive written notice is not a defense to any action to suspend or revoke a license of a cigarette distributor or to an action involving the seizure of cigarettes. [1999 c.1077 §4]

Note: See note under 323.850 (Legislative findings) .

Source: Section 323.859 — Notice; effect of failure to receive notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.280 — OR Code / Title 29 / Chapter 307 / Section 307.280
307.280 Effect of exemption under ORS 307.250 on prior tax levied
Status: in_force

Allowance of the exemption, under ORS 307.250 (Property of veterans or surviving spouses) , in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.

Source: Section 307.280 — Effect of exemption under ORS 307.250 on prior tax levied , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.765 — OR Code / Title 29 / Chapter 314 / Section 314.765
314.765 Employee fringe benefits
Status: in_force

(1) For purposes of employee fringe benefits, and subject to this chapter and ORS chapters 305, 316, 317 and 318 and ORS 314.712 (Partnerships not subject to income tax) to 314.722 (Publicly traded partnerships taxed as corporations) , 314.726 (Application of ORS 314.724) and 316.124 (Determination of adjusted gross income of nonresident partner) , section 1372 of the Internal Revenue Code shall apply to an S corporation and its shareholders.

(2) For purposes of foreign income, and subject to this chapter and ORS chapters 305, 316, 317 and 318 and ORS 314.712 (Partnerships not subject to income tax) to 314.722 (Publicly traded partnerships taxed as corporations) , 314.726 (Application of ORS 314.724) and 316.124 (Determination of adjusted gross income of nonresident partner) , section 1373 of the Internal Revenue Code shall apply to an S corporation and its shareholders. [Formerly 314.738]

Source: Section 314.765 — Employee fringe benefits; foreign income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.712 — OR Code / Title 29 / Chapter 314 / Section 314.712
314.712 Partnerships not subject to income tax
Status: in_force

(1) Except as provided in ORS 314.722 (Publicly traded partnerships taxed as corporations) or 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit) , a partnership as such is not subject to the tax imposed by ORS chapter 316, 317 or 318. Partnership income shall be computed pursuant to section 703 of the Internal Revenue Code, with the modifications, additions and subtractions provided in this chapter and ORS chapter 316. Persons carrying on business as partners are liable for the tax imposed by ORS chapter 316, 317 or 318 on their distributive shares of partnership income only in their separate or individual capacities.

(2) If a partner engages in a transaction with a partnership other than in the partner’s capacity as a member of the partnership, the transaction shall be treated in the manner described in section 707 of the Internal Revenue Code. [1989 c.625 §28 (enacted in lieu of 316.342); 1999 c.90 §5; 2019 c.132 §7]

Source: Section 314.712 — Partnerships not subject to income tax; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.846 — OR Code / Title 29 / Chapter 316 / Section 316.846
316.846 Scholarship awards used for housing expenses
Status: in_force

(1) There shall be subtracted from federal taxable income amounts received from a scholarship awarded to the taxpayer or a dependent of the taxpayer that are used for housing expenses of the scholarship recipient at the time the scholarship recipient is attending an accredited community college, college, university or other institution of higher education.

(2) A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:

(a) Are not included in the taxpayer’s federal gross income for the tax year; or

(b) Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year. [1999 c.747 §2]

Source: Section 316.846 — Scholarship awards used for housing expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.182 — OR Code / Title 29 / Chapter 305 / Section 305.182
305.182 Filing of warrants for unpaid taxes
Status: in_force

(1) The Department of Revenue may file warrants issued against any taxpayer for unpaid taxes in the Office of the Secretary of State as provided in this section.

(2) Certification of warrants for unpaid taxes by the Director of the Department of Revenue, or the representative of the director, entitles the warrants to be filed and no other certification or acknowledgment is necessary.

(3) If a warrant described in subsection (1) of this section is presented to the Secretary of State for filing, the Secretary of State shall cause the warrant to be marked, held and indexed in accordance with the provisions of ORS 79.0519 (UCC 9-519. Numbering, maintaining and indexing records) as if the warrant were a financing statement within the meaning of ORS chapter 79.

(4) If a certificate of release, cancellation or satisfaction of any warrant is presented to the Secretary of State for filing, the Secretary of State shall:

(a) Cause a certificate of release to be marked, held and indexed as if the certificate were a termination statement within the meaning of ORS 79.0512 (UCC 9-512. Amendment of financing statement) .

(b) Cause a certificate of cancellation or satisfaction to be held, marked and indexed as if the certificate were a release of collateral within the meaning of ORS 79.0512 (UCC 9-512. Amendment of financing statement) . [Formerly 314.432; 2001 c.445 §172]

Source: Section 305.182 — Filing of warrants for unpaid taxes; release, cancellation and satisfaction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.685 — OR Code / Title 29 / Chapter 305 / Section 305.685
305.685 Multistate Tax Commission Revolving Account
Status: in_force

(1) There is created in the General Fund of the State Treasury the Multistate Tax Commission Revolving Account. Notwithstanding any other law, all moneys received by the Department of Revenue as a result of audits performed by the Multistate Tax Commission shall be deposited in the Multistate Tax Commission Revolving Account and are continuously appropriated to the Department of Revenue for expenses of the Multistate Tax Commission. As of June 30 of each year, all moneys in excess of $250,000 in this account shall be forwarded to the State Treasurer for deposit as miscellaneous revenues of the General Fund of the State of Oregon.

(2) The Department of Revenue may transfer $5,000 from the funds appropriated in section 1, chapter 187, Oregon Laws 1975, to the Multistate Tax Commission Revolving Account. Such funds are continuously appropriated for reimbursement to the Multistate Tax Commission for out-of-state corporation audits made for the State of Oregon. [1975 c.187 §4; 1993 c.726 §5; 2001 c.28 §1; 2005 c.94 §24; 2022 c.82 §7]

Source: Section 305.685 — Multistate Tax Commission Revolving Account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.623 — OR Code / Title 29 / Chapter 323 / Section 323.623
323.623 Appeals
Status: in_force

(1) Except as otherwise provided in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) may appeal to the Oregon Tax Court in the time and manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(2) An appeal to the Oregon Tax Court under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [2003 c.804 §46]

Source: Section 323.623 — Appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.620 — OR Code / Title 29 / Chapter 305 / Section 305.620
305.620 Collection and distribution of local taxes on income and sales
Status: in_force

(1) Intentionally left blank —Ed.

(a) Any state agency or department may enter into agreements with any political subdivision of this state for the collection, enforcement, administration and distribution of local taxes of the political subdivision imposed upon or measured by gross or net income, wages or net earnings from self-employment, local general sales and use taxes, local transient lodging taxes or taxes imposed under ORS 475C.453 (Local tax or fee) .

(b) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , a local government may disclose payment distribution amounts made pursuant to an agreement under this subsection to collect taxes imposed under ORS 475C.453 (Local tax or fee) .

(2) The department or agency shall prescribe the rules by which the agreements entered into under subsection (1) of this section are administered.

(3) The department or agency shall prescribe the rules by which the taxes described by subsection (1) of this section are administered, collected, enforced and distributed.

(4) A political subdivision may appear as an intervenor at any conference held by the Department of Revenue or conference, hearing or proceeding held by another department or agency in connection with a local tax administered by the department or agency. The political subdivision may be represented by its own counsel. The department or agency shall adopt rules governing the procedures to be followed by the political subdivision in making an appearance.

(5) Costs incurred by the department or agency in the administration, enforcement, collection and distribution of taxes under the agreements entered into under subsection (1) of this section shall be first deducted from the taxes collected before distribution is made to the political subdivision which is a party to the agreement.

(6) The Oregon Tax Court shall have exclusive jurisdiction to review determinations of the Department of Revenue or orders of another department or agency relating to the collection, enforcement, administration and distribution of local taxes under agreements entered into under subsection (1) of this section.

(7) A proceeding for refund or to set aside additional taxes or taxes assessed when no return was filed may be initiated before the state agency or department.

(8) An appeal from a determination or an order may be taken by the taxpayer or by the political subdivision whose taxes are in issue, by filing a complaint with the clerk of the Oregon Tax Court at its principal office in Salem, Oregon, within 60 days after the notice of the determination of the Department of Revenue or the order of the department or agency is sent to the taxpayer or the political subdivision. The filing of the complaint in the Oregon Tax Court shall constitute perfection of the appeal. Service of the taxpayer’s complaint shall be accomplished by the clerk of the tax court by filing a copy of the complaint with the administrative head of the department or agency and a copy with the political subdivision. Service of the political subdivision’s complaint shall be accomplished by the clerk of the tax court by filing a copy of the complaint with the administrative head of the department or agency and mailing a copy of the complaint to the taxpayer. The complaint of a taxpayer shall be entitled in the name of the person filing as plaintiff and the department or agency as defendant. The complaint of a political subdivision shall be entitled in the name of the political subdivision as plaintiff and the taxpayer and the department or agency as defendants. A copy of the order of the department or agency shall be attached to the complaint. All procedures shall be in accordance with ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) . [1967 c.550 §§12,13,14,15; 1969 c.574 §5; 1971 c.261 §1; 1971 c.600 §3; 1973 c.98 §1; 1983 c.749 §4; 1985 c.407 §3; 1995 c.79 §112; 1995 c.650 §62; 1997 c.325 §15; 1999 c.21 §12; 2003 c.621 §78; 2005 c.225 §7; 2005 c.345 §10; 2009 c.33 §7; 2016 c.24 §32; 2017 c.74 §1; 2018 c.103 §1]

Source: Section 305.620 — Collection and distribution of local taxes on income and sales; costs; court review of determinations and orders; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.062 — OR Code / Title 29 / Chapter 308 / Section 308.062
308.062 Action by department when appraisals not being conducted as provided by law
Status: in_force

(1) If the Department of Revenue determines that appraisals in any county are not being made as provided by law, to meet the requirements of real market value and under a program that ensures compliance with ORS 308.234 (Record of last appraisal) , or if the department determines that the county is not in compliance with a conference agreement or a plan developed at a conference as provided under ORS 294.181 (Alternative method for certification) , it shall make a written report to the county court or board of county commissioners of the county, describing the provisions of law which are not being followed and recommending specific measures to be taken by the county court or board and the assessor to cure the deficiencies noted.

(2) If the department thereafter discovers that any measure or measures are not being taken as recommended under subsection (1) of this section, and that as a result, in the department’s opinion, appraisals in the county are not being made as provided by law, including meeting the requirements of ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) or 308.234 (Record of last appraisal) , the department shall give 30 days’ written notice to the assessor and to the county court or board of county commissioners of its intention to use the most practicable means to cure the deficiencies, including but not limited to the use of its own employees and equipment or the use of fee appraisers. If within the 30-day period the assessor and the county court or board of county commissioners fail to take action to correct the deficiencies through the providing of funds and personnel, or by the submission of a plan acceptable to the department, the department shall proceed to cure the deficiencies. The county court or board of county commissioners shall bear the full expense of the necessary actions taken by the Department of Revenue for the benefit of the county, aided by the provisions of subsection (3) of this section.

(3) In the event that the department must perform services within or for a county pursuant to subsection (2) of this section, the costs shall be advanced from its Assessment and Taxation County Account, described in ORS 306.125 (Department of Revenue property tax appraisal programs) , and, except as otherwise provided by law, that account shall be reimbursed for the sum of such costs from the county’s share of the state shared funds, unless other provision is made by action of the county court or board. Reimbursement of the Assessment and Taxation County Account shall be made from time to time upon the order of the Secretary of State to the State Treasurer, based upon the Department of Revenue’s certified, itemized statement of such costs to the Secretary of State. Reimbursement shall be from an equal proportion of all state share funds required or permitted to be distributed to the county that are not otherwise dedicated as provided by law. If the county is a county for which expenditures for assessment and taxation have been certified under ORS 294.175 (Definitions) , the total reimbursement to the department shall not exceed the amount of the expenditures so certified. If the county is a county for which expenditures for assessment and taxation have not been certified under ORS 294.175 (Definitions) , the total reimbursement to the department shall not exceed the total amount of expenditures as determined for purposes of issuing the notice required under ORS 294.175 (Definitions) (4). Copies of the department’s certified itemized statement of costs shall be sent to the county court or board and to the county assessor. [1989 c.796 §18; 1991 c.459 §175; 1997 c.782 §8; 2003 c.169 §10]

Source: Section 308.062 — Action by department when appraisals not being conducted as provided by law; reimbursement of department costs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.885 — OR Code / Title 29 / Chapter 305 / Section 305.885
305.885 Right of clear explanation
Status: in_force

A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]

Source: Section 305.885 — Right of clear explanation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.415 — OR Code / Title 29 / Chapter 308a / Section 308a.415
308A.415 Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment
Status: in_force

(1) At the request of the governing body of a county, the State Fish and Wildlife Commission may designate the following land in unincorporated areas within the county as eligible for wildlife habitat special assessment:

(a) Any land that is zoned for exclusive farm use, mixed farm and forest use or forest use under a land use planning goal protecting agricultural land or forestland; or

(b) Land that is clearly identifiable as containing significant wildlife habitat.

(2) At the request of the governing body of a city, the commission may designate the following land within the city as eligible for wildlife habitat special assessment:

(a) Any land that is zoned for exclusive farm use, mixed farm and forest use or forest use under a land use planning goal protecting agricultural land or forestland; or

(b) Land that is clearly identifiable as containing significant wildlife habitat.

(3) With the prior consent of the governing body of a city, the county in which all or a part of the city is located may apply to the commission on behalf of the city for designation of any area that is within both the city and the county as eligible for wildlife habitat special assessment.

(4) The commission may designate land described in subsection (1) or (2) of this section as eligible for wildlife habitat special assessment only if the commission finds:

(a) That designation will promote the findings in ORS 308A.400 (Findings) and the policy in ORS 308A.403 (Legislative intent) ; and

(b) That the land described in subsection (1) or (2) of this section is of the nature and quality to allow for implementation of wildlife habitat conservation and management plans approved under rules adopted pursuant to ORS 308A.409 (Wildlife habitat conservation and management plans) (1).

(5) Land may not qualify for wildlife habitat special assessment under ORS 308A.424 (Application for special assessment) unless the commission has determined that the land is eligible for wildlife habitat special assessment under this section. [2003 c.539 §7; 2023 c.409 §3]

Source: Section 308A.415 — Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.190 — OR Code / Title 29 / Chapter 307 / Section 307.190
307.190 Tangible personal property held for personal use
Status: in_force

(1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation.

(2) The exemption provided in subsection (1) of this section does not apply to:

(a) Any tangible personal property held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, for the production of income, or solely for investment.

(b) Any tangible personal property required to be licensed or registered under the laws of this state.

(c) Floating homes or boathouses, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870) .

(d) Manufactured structures. [Amended by 1953 c.698 §7; 1969 c.648 §1; 1977 c.615 §2; 1985 c.614 §1; 1987 c.601 §5; 2003 c.655 §63; 2019 c.585 §21]

Source: Section 307.190 — Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.401 — OR Code / Title 29 / Chapter 320 / Section 320.401
320.401 Transportation project tax expenditures in continuous effect
Status: in_force

For purposes of ORS 315.037 (Tax expenditures applicable for limited time) , any tax expenditure enacted with respect to any or all transportation project taxes shall remain in continuous effect until the Legislative Assembly expressly provides otherwise. [2019 c.491 §19]

Note: Section 52, chapter 491, Oregon Laws 2019, provides:

Sec. 52. Section 19 of this 2019 Act [ 320.401 (Transportation project tax expenditures in continuous effect) ] applies to tax expenditures enacted before, on or after the effective date of this 2019 Act [September 29, 2019] with respect to transportation project taxes. [2019 c.491 §52]

Source: Section 320.401 — Transportation project tax expenditures in continuous effect , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.362 — OR Code / Title 29 / Chapter 321 / Section 321.362
321.362 Notation of forestland on tax roll for potential additional tax liability
Status: in_force

The tax roll shall show the notation “Forest Land-Potential Additional Tax Liability” for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347 (Land designations) (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland. [1977 c.892 §28]

Source: Section 321.362 — Notation of forestland on tax roll for potential additional tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 323.390 — OR Code / Title 29 / Chapter 323 / Section 323.390
323.390 Collection of unsecured, unpaid tax after deficiency or jeopardy determination
Status: in_force

(1) If any tax imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or any portion of such tax is not paid within 30 days after notice of a deficiency determination is given pursuant to ORS 323.403 (Application of other statutes) or of a tax determined under ORS 323.385 (Jeopardy determinations) , and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the Department of Revenue, the department shall:

(a) Assess a collection charge of $5 if the sum of the tax, penalty and interest then due exceeds $10.

(b) Issue a warrant for the payment of the amount of the tax, with the added penalties, interest, collection charge 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 income taxes, and 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. [1971 c.417 §2; 1983 c.696 §17; 1985 c.761 §21; 1999 c.62 §19; 2003 c.576 §204; 2011 c.389 §4; 2011 c.661 §7]

Source: Section 323.390 — Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.806 — OR Code / Title 29 / Chapter 307 / Section 307.806
307.806 Exemption limited to taxes of district adopting ORS 307.804
Status: in_force

(1) In order for a rural health care facility to be exempt from tax under ORS 307.804 (Rural health care facilities) , prior to the construction, addition, modification or installation of the facility the governing body of the county in which the facility is to be located must, by ordinance or resolution, authorize the exemption provided under ORS 307.804 (Rural health care facilities) .

(2) Within 10 days following adoption of the ordinance or resolution that authorizes the exemption provided under ORS 307.804 (Rural health care facilities) , the county governing body must give written notice of the authorization of the exemption to:

(a) Each taxing district located in the county; and

(b) The county assessor.

(3) The notice must state that:

(a) The county has authorized the exemption provided under ORS 307.804 (Rural health care facilities) ; and

(b) The exemption will apply to the taxes of the local taxing district receiving the notice if that district elects to authorize the exemption under subsection (4) of this section.

(4) Intentionally left blank —Ed.

(a) A local taxing district that receives a notice described in this section may elect to authorize the exemption within 180 days of the date of the notice.

(b) The governing body of a taxing district makes an election by passing an ordinance or resolution stating that the taxing district is authorizing the exemption.

(c) A taxing district making an election shall mail copies of the ordinance or resolution in which the election is made to the county governing body and to the county assessor within 10 days of the date the election is made.

(5) A county that has authorized exemptions provided under ORS 307.804 (Rural health care facilities) may revoke authorization by repealing the ordinance or resolution described in subsection (1) of this section. Authorization revocation under this subsection does not affect the continued exemption of any rural health care facility that has already qualified for the exemption, but a rural health care facility that has not qualified for an exemption as of the date of revocation may not qualify for an exemption after the date of revocation. [2001 c.642 §3]

Source: Section 307.806 — Exemption limited to taxes of district adopting ORS 307.804; procedures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.285 — OR Code / Title 29 / Chapter 308 / Section 308.285
308.285 Requiring taxpayer to furnish list of taxable property
Status: in_force

Every county assessor may require any taxpayer to furnish a list of all the taxable real and personal property owned by, or in the possession of the taxpayer and situated in the county. The list shall be signed by the taxpayer, or the managing agent or officer, and shall be verified by oath. Only information that will aid the assessor in arriving at the maximum assessed value, assessed value and real market value shall be required in the list. [Amended by 1971 c.574 §1; 1981 c.804 §48; 1991 c.459 §107; 1997 c.541 §168]

Source: Section 308.285 — Requiring taxpayer to furnish list of taxable property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.370 — OR Code / Title 29 / Chapter 312 / Section 312.370
312.370 Certain tax sales validated
Status: in_force

All sales of real property for delinquent taxes made before May 22, 1903, by the sheriff of any county where the notice of the sale as published or posted omitted to mention the place where the sale was to be made, shall have the same force and effect as though the notice had mentioned the place of sale.

Source: Section 312.370 — Certain tax sales validated , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 311.255 — OR Code / Title 29 / Chapter 311 / Section 311.255
311.255 Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes
Status: in_force

(1) All ad valorem property taxes, taxes on property that are imposed upon property subject to ad valorem taxation and all special assessments, fees or other charges required by law to be placed upon the tax roll, which have been lawfully levied or imposed and certified to the assessor by any taxing district authorized by law to levy or impose such taxes, assessments, fees or charges, shall be collected by the tax collector, only in the same manner and at the same time as taxes for county purposes are collected.

(2) No taxing district may separately charge or collect any tax on property that is imposed upon property subject to ad valorem taxation certified under ORS 310.060 (Notice certifying taxes) , in advance or otherwise.

(3) Charges of a water improvement company organized under ORS 554.005 (Filing requirements) to 554.340 (Judicial determination of legality of proceedings) shall be collected in the same manner as taxes under subsection (1) of this section if the charges are certified to the assessor by the company board of directors under ORS 554.130 (Assessments) . [Amended by 1965 c.344 §20; 1991 c.459 §240; 1997 c.541 §289; 1997 c.819 §16]

Source: Section 311.255 — Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 320.005 — OR Code / Title 29 / Chapter 320 / Section 320.005
320.005 Definitions for ORS 320.005 to 320.150
Status: in_force

As used in ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) , unless the context requires otherwise:

(1) “Amusement device” means a video lottery game terminal, including but not limited to any electronic, mechanical-electronic or nonmechanical device that:

(a) Displays a ticket through the use of a video display screen;

(b) Is available for consumer play upon the payment of consideration;

(c) Determines winners through the element of chance; and

(d) Displays possible prizes on the device.

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

(3) “Net receipts” has the meaning given the term “net receipts from video lottery games” under ORS 461.547 (Distribution of certain video lottery revenues to counties for economic development) .

(4) “Operate” means to make an amusement device available for use by the public for gain, benefit or advantage.

(5) Intentionally left blank —Ed.

(a) “Person” means every individual, partnership (limited or not), corporation (for-profit or not-for-profit), company, cooperative, joint stock company, joint venture, firm, business trust, association, organization, institution, club, society, receiver, assignee, trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal representative or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

(b) “Person” includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government.

(6) “Tax year” means a period of 12 months beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]

Source: Section 320.005 — Definitions for ORS 320.005 to 320.150 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 318.070 — OR Code / Title 29 / Chapter 318 / Section 318.070
318.070 Disposition of revenue
Status: in_force

The net revenue from the tax imposed by this chapter 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. A working balance of unreceipted revenue from the tax imposed by this chapter may be retained by the Department of Revenue for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $50,000. [1955 c.334 §5]

Source: Section 318.070 — Disposition of revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 323.600 — OR Code / Title 29 / Chapter 323 / Section 323.600
323.600 Department determination of amount of tax
Status: in_force

If, under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , the Department of Revenue is not satisfied with the return of the tax or as to the amount of tax required to be paid to this state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. Notices of deficiency shall be given and interest on deficiencies shall be computed as provided in ORS 305.265 (Deficiency notice) . Subject to ORS 314.421 (When lien valid) and 314.423 (Status of lien) , liens for taxes or deficiencies arise at the time of assessment, continue until the taxes, interest and penalties are fully satisfied and may be recorded and collected in the manner provided for the collection of delinquent income taxes. [1985 c.816 §33; 2003 c.804 §48]

Source: Section 323.600 — Department determination of amount of tax; deficiency determinations; liens , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.403 — OR Code / Title 29 / Chapter 323 / Section 323.403
323.403 Application of other statutes
Status: in_force

Except as otherwise provided in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, shall apply to the determinations of taxes, penalties and interest under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [1999 c.62 §21]

Source: Section 323.403 — Application of other statutes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.189 — OR Code / Title 29 / Chapter 316 / Section 316.189
316.189 Withholding of state income taxes from certain periodic payments
Status: in_force

(1) As used in this section:

(a) “Commercial annuity” means an annuity, endowment or life insurance contract issued by an insurance company authorized to transact insurance in the State of Oregon.

(b) “Department” means the Oregon Department of Revenue.

(c) “Designated distribution” means any distribution or payment from or under an employer deferred compensation plan, an individual retirement plan or a commercial annuity. “Designated distribution” does not include any amount treated as wages as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221) , the portion of any distribution or payment that is not includable in the gross income of the recipient or any distribution or payment made under section 404(k)(2) of the Internal Revenue Code.

(d) “Employer deferred compensation plan” means any pension, annuity, profit-sharing or stock bonus plan or other plan deferring the receipt of compensation.

(e) “Individual retirement plan” means an individual retirement account described in section 408(a) of the Internal Revenue Code or an individual retirement annuity described in section 408(b) of the Internal Revenue Code.

(f) “Nonperiodic distribution” means any designated distribution which is not a periodic payment.

(g) “Payer” means any payer of a designated distribution doing business in or making payments or distributions from sources in this state.

(h) “Periodic payment” means a designated distribution which is an annuity or similar periodic payment.

(i) “Plan administrator” means a plan administrator as described in section 414(g) of the Internal Revenue Code, who is the administrator of a plan created by an Oregon employer.

(j) “Qualified total distribution” means any designated distribution made under a retirement, annuity or deferred compensation plan described in section 401(a), 403(a) or 457(b) of the Internal Revenue Code, that consists of the balance to the credit of the employee, exclusive of accumulated deductible employee contributions, made within one tax year of the recipient.

(2) Intentionally left blank —Ed.

(a) The payer of any periodic payment shall withhold from the payment the amount which would be required to be withheld from the payment under ORS 316.167 (Withholding of tax required) if the payment were wages paid by an employer to an employee. The time and manner of payment of withheld amounts to the department shall be the same as that required under ORS 316.197 (Payment to department by employer) for withholding of income taxes from wages.

(b) The payer of any nonperiodic distribution shall withhold from the distribution an amount determined by the department.

(c) The maximum amount to be withheld under this section on any designated distribution shall not exceed 10 percent of the amount of money and the fair market value of other property received in the distribution. If the distribution is not subject to withholding for federal income tax purposes under section 3405 of the Internal Revenue Code, it shall not be subject to withholding under this section.

(3) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the payer of a designated distribution shall withhold and be liable for payment of amounts required to be withheld under this section.

(b) In the case of any plan described in section 401(a), 403(a) or 457(b) of the Internal Revenue Code, or section 301(d) of the Tax Reduction Act of 1975, the plan administrator shall withhold and be liable for payment of amounts required to be withheld under this section, unless the plan administrator has directed the payer to withhold the tax and has provided the payer with the information required by rule of the department.

(4) Intentionally left blank —Ed.

(a) An individual may elect to have no withholding by a payer under subsection (2) of this section. If an individual has elected to have no federal withholding from payments or distributions described in this section the individual shall be deemed to have elected no withholding for state purposes, unless the individual notifies the payer otherwise.

(b) An election made under this subsection shall be effective as provided under rules promulgated by the department. The rules required under this paragraph shall provide the manner in which an election may be revoked and when the revocation shall be effective.

(5) The payer of any periodic payment or nonperiodic distribution shall give notice to the payee of the right to make an election to have no state withholding from the payment or distribution. The department shall provide by rule for the time and manner of giving the notice required under this subsection.

(6) Any rules permitted or required to be promulgated by the department under this section shall, insofar as is practicable, be consistent with corresponding provisions of section 3405 of the Internal Revenue Code and regulations promulgated thereunder.

(7) Any designated distribution shall be treated as if it were wages paid by an employer to an employee within the meaning of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) for all other purposes of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) . In the case of any designated distribution not subject to withholding by reason of an election under subsection (4) of this section, the amount withheld shall be treated as zero. [1985 c.87 §9; 2003 c.77 §17; 2017 c.750 §122d; 2018 c.93 §17; 2019 c.134 §7]

Note: 316.189 (Withholding of state income taxes from certain periodic payments) was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 316.189 — Withholding of state income taxes from certain periodic payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.518 — OR Code / Title 29 / Chapter 314 / Section 314.518
314.518 Estimated tax payments by electronic funds transfer
Status: in_force

(1) A corporation required to make a payment of estimated tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) shall make the payment by means of electronic funds transfer if:

(a) For payment periods beginning on or after July 1, 2001, and before January 1, 2002, the corporation’s annual total amount of estimated tax liability exceeds $50,000.

(b) For payment periods beginning on or after January 1, 2002, the corporation is required to make federal estimated tax payments electronically.

(2) The Department of Revenue may adopt rules that provide exemptions from the requirement that estimated tax be paid by electronic funds transfer when the taxpayer is disadvantaged by required payment by electronic funds transfer.

(3) The Department of Revenue may accept electronically filed payments voluntarily submitted by a corporation that is not required to pay by means of electronic funds transfer.

(4) As used in this section, “electronic funds transfer” has the meaning given that term in ORS 293.525 (Payments to and by state agencies by electronic funds transfers) . [1997 c.299 §4; 1999 c.21 §35; 2001 c.28 §5; 2001 c.114 §30]

Source: Section 314.518 — Estimated tax payments by electronic funds transfer; phase-in; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.295 — OR Code / Title 29 / Chapter 305 / Section 305.295
305.295 Cancellation of tax, penalty or interest
Status: in_force

(1) Notwithstanding ORS 305.265 (Deficiency notice) (14), the Department of Revenue may in its discretion, cancel any tax, penalty or interest or any portion thereof, for which an assessment has become final, if any of the following conditions exist:

(a) The assessment is based upon an asserted tax deficiency calculated upon income that the state is expressly prohibited from taxing under the Oregon Constitution or the laws of the United States.

(b) The assessment is based upon an asserted tax deficiency arising from an error made by the department when reviewing the return during processing, and the information necessary to correct the error was properly reported in the return as filed as determined by the department.

(c) The assessment is against an employer for withholding tax, with respect to any full calendar quarter during which the employer had no payroll and had permanently ceased doing business. An employer shall not be considered to have ceased doing business if the employer has changed its name and the business activity continues under the same beneficial ownership.

(d) Pursuant to rules adopted by the department, the department determines that:

(A) Reasonable doubt exists as to the taxpayer’s liability for the assessment;

(B) The taxpayer has presented documentation that the department considers sufficient to support canceling the tax, penalty or interest, or any portion thereof; and

(C) The taxpayer has complied with all applicable reporting and filing requirements for all tax years for which the department maintains records.

(2) When taxes are canceled, in whole or in part, under subsection (1) of this section, the department shall make an order canceling the tax, penalties and interest. The order shall be filed in the records of the department. Upon making the order, the department also shall cause to be canceled or released any lien of record in the counties which may have been filed and entered therein.

(3) Before the department may cancel an assessment under subsection (1) of this section, the taxpayer to whom the assessment is issued shall provide any information the department deems necessary to verify the existence of one of the conditions under which the assessment may be canceled.

(4) Notwithstanding ORS 314.415 (Refunds) , the department may refund any payments made with respect to an assessment described in subsection (1) of this section. Interest shall be paid at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning on the date the taxpayer requests the refund.

(5) A taxpayer may appeal denial of a request for cancellation of assessment or refund to the Director of the Department of Revenue. The decision of the director is final and may not be appealed. [1987 c.758 §16; 1997 c.100 §1; 2017 c.278 §6]

Source: Section 305.295 — Cancellation of tax, penalty or interest; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.459 — OR Code / Title 29 / Chapter 307 / Section 307.459
307.459 Rules
Status: in_force

The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455 (Definitions for ORS 307.453 to 307.459) , 307.457 (Certification of eligibility of machinery and equipment) and 307.458 (Local option to reduce exemption) . [2005 c.637 §5; 2019 c.579 §46]

Source: Section 307.459 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 312.200 — OR Code / Title 29 / Chapter 312 / Section 312.200
312.200 Deed to county
Status: in_force

The properties not redeemed within the two-year period prescribed by ORS 312.120 (Period during which property held by county) shall be deeded to the county by the tax collector. All rights of redemption, with respect to the real properties therein described, shall terminate on the execution of the deed to the county. No return or confirmation of the sale or deed to the county is required or necessary. [Amended by 1987 c.311 §9]

Source: Section 312.200 — Deed to county , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 320.171 — OR Code / Title 29 / Chapter 320 / Section 320.171
320.171 Restriction on construction tax imposed by local government, local service district or special government body
Status: in_force

(1) A local government or local service district, as defined in ORS 174.116 (“Local government” and “local service district” defined) , or a special government body, as defined in ORS 174.117 (“Special government body” defined) , may not impose a tax on the privilege of constructing improvements to real property except as provided in ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) .

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

(a) A tax that is in effect as of May 1, 2007, or to the extension or continuation of such a tax, provided that the rate of tax does not increase from the rate in effect as of May 1, 2007;

(b) A tax on which a public hearing was held before May 1, 2007; or

(c) The amendment or increase of a tax adopted by a county for transportation purposes prior to May 1, 2007, provided that the proceeds of such a tax continue to be used for those purposes.

(3) For purposes of ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) , construction taxes are limited to privilege taxes imposed under ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) and do not include any other financial obligations such as building permit fees, financial obligations that qualify as system development charges under ORS 223.297 (Policy) to 223.316 (Local governments required to make system development charge information public) or financial obligations imposed on the basis of factors such as income. [2007 c.829 §1; 2016 c.59 §4]

Source: Section 320.171 — Restriction on construction tax imposed by local government, local service district or special government body , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.759 — OR Code / Title 29 / Chapter 305 / Section 305.759
305.759 Contribution to political party on income tax return not to be claimed as tax credit
Status: in_force

A contribution made under ORS 305.754 (Designation of contribution to political party on income tax return) may not be claimed as a credit by the taxpayer under ORS 316.102 (Credit for political contributions) . [2009 c.911 §5]

Note: See note under 305.754 (Designation of contribution to political party on income tax return) .

Source: Section 305.759 — Contribution to political party on income tax return not to be claimed as tax credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.318 — OR Code / Title 29 / Chapter 308a / Section 308a.318
308A.318 Change in use of open space land
Status: in_force

(1) When land has once been classified under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , it shall remain under such classification and it shall not be applied to any other use than as open space unless withdrawn from classification as provided in subsection (2) of this section, except that if the use as open space land changes from one open space use to another open space use, such as a change from park purposes to golf course land, the owner shall notify the assessor of such change prior to the next January 1 assessment date.

(2) During any year after classification, notice of request for withdrawal may be given by the owner to the county assessor or assessors of the county or counties in which such land is situated. The county assessor or assessors, as the case may be, shall withdraw such land from such classification, and immediately shall give written notice of the withdrawal to the granting authority that classified the land; and additional real property taxes shall be collected on such land in an amount equal to the total amount of potential additional taxes computed under ORS 308A.312 (Notice to assessor of approval or denial) (3) during each year in which the land was classified, together with interest at the rate of two-thirds of one percent a month, or fraction of a month, from the dates on which such additional taxes would have been payable had the land not been so classified, limited to a total amount not in excess of the dollar difference in the value of the land as open space land for the last year of classification and the real market value under ORS 308.205 (Real market value defined) for the year of withdrawal.

(3) If the owner fails to give the notice required under subsection (1) of this section during the period of classification, upon withdrawal under subsection (2) of this section, the assessor shall add to the tax extended against the land previously classified, an amount, if any, equal to the additional taxes that would have been collected had the assessor valued the classified land on the basis of the changed open space use, together with interest at the rate of two-thirds of one percent a month, or fraction of a month, from the dates on which such additional taxes would have been payable.

(4) Notwithstanding subsection (2) of this section, open space lands that qualify for wildlife habitat special assessment under ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) or conservation easement special assessment under ORS 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) may be disqualified from open space special assessment and qualified for wildlife habitat special assessment or conservation easement special assessment without payment of any additional tax under this section.

(a) The additional tax as determined under subsection (2) of this section shall remain a potential liability notated on the assessment and tax roll, separate from and in addition to the wildlife habitat potential additional tax described in ORS 308A.427 (Valuation) or the conservation easement potential additional tax described in ORS 308A.459 (Valuation) .

(b) The interest as described in subsection (2) of this section shall be frozen for as long as the land remains in wildlife habitat special assessment or conservation easement special assessment.

(c) If the land is disqualified from wildlife habitat special assessment or conservation easement special assessment and again becomes qualified for open space special assessment, the open space potential tax calculation shall resume as of the date of the renewed open space use special assessment qualification. [Formerly 308.770; 2003 c.539 §15; 2007 c.809 §9]

Source: Section 308A.318 — Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.115 — OR Code / Title 29 / Chapter 311 / Section 311.115
311.115 Delivery of assessment roll to tax collector
Status: in_force

The assessor shall deliver the roll to the tax collector each year at such time as the assessor and the tax collector agree is necessary to enable the mailing or other delivery of tax statements on or before October 25. The assessment roll shall be delivered in counties in which the assessor does not prepare a separate assessment roll and a separate tax roll. The assessment roll thereafter shall be a tax roll. The tax roll shall be delivered in counties where a separate assessment roll and tax roll is prepared. At the same time, the assessor shall deliver to the tax collector the second copy of the certificate prepared under ORS 311.105 (Certificate of taxes levied or imposed) , and the warrant issued under ORS 311.110 (Warrant of clerk authorizing collection of taxes) , and the tax collector shall file them in the office. The tax collector shall give a receipt, in duplicate, for the roll. One copy of the receipt shall be filed with the assessor and the other with the county clerk. All certificates, warrants, assessment and tax rolls shall be preserved as public records. [Amended by 1963 c.238 §8; 1965 c.344 §13; 1991 c.459 §229a; 2019 c.360 §2]

Source: Section 311.115 — Delivery of assessment roll to tax collector; tax roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.211 — OR Code / Title 29 / Chapter 323 / Section 323.211
323.211 Posting of certain information on vending machines required
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, must affix in a conspicuous place on each machine, a card or decal bearing the name, telephone number, address, and place of business of the operator or owner who regularly places cigarettes in the vending machine. If a person fails to comply with this section the Department of Revenue may seize the vending machine and its contents. [1971 c.260 §2 (enacted in lieu of 323.210)]

Source: Section 323.211 — Posting of certain information on vending machines required; seizure for failure to comply , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 306.359 — OR Code / Title 29 / Chapter 306 / Section 306.359
306.359 Procedures for determining property tax expenditure funding payments
Status: in_force

(1) Intentionally left blank —Ed.

(a) As soon as is practicable after the end of the regular session of the Legislative Assembly, the Department of Revenue shall determine the new expenditures and expansions that are subject to the funding requirements of ORS 306.353 (Property tax expenditures to be funded) .

(b) If an expansion of an existing property tax expenditure is subject to the funding requirements of ORS 306.353 (Property tax expenditures to be funded) , the department shall calculate a cost adjustment factor. The factor shall be a fraction, the numerator of which is the estimated statewide amount of forgone property taxes attributable to the expenditure for the year for which the determination is being made minus the estimated statewide amount of forgone property taxes attributable to the expenditure for the tax year immediately prior to the expansion. The denominator shall be the estimated statewide amount of forgone property taxes attributable to the expenditure for the year for which the determination is being made.

(c) The department shall distribute to each county assessor a list of:

(A) The expenditures that are subject to the funding requirements of ORS 306.353 (Property tax expenditures to be funded) because the expenditures are new expenditures; and

(B) The expenditures that are subject to the funding requirements of ORS 306.353 (Property tax expenditures to be funded) because the expenditures are newly expanded expenditures, along with each newly expanded expenditure’s corresponding cost adjustment factor.

(2) Each county assessor shall estimate the amount of forgone property taxes of the county and of each city and special district in the county for each expenditure listed by the department. If a cost adjustment factor is applicable to the expenditure, the county assessor shall multiply the forgone property tax attributable to the expenditure by the expenditure’s cost adjustment factor. After taking into account cost adjustment factors, the county assessor shall determine the total amount of forgone property taxes from expenditures listed by the department in subsection (1)(c) of this section and shall certify the total amount so determined for the county and for each city and special district in the county to the department. Certification shall be made on or before October 25 of the tax year.

(3) Subject to subsections (4) and (5) of this section, the department shall pay 50 percent of the amounts certified by the county assessor to the county and to the cities and special districts in the county.

(4) If payments are being made for the first fiscal year of the biennium, the department shall use no more than 50 percent of the Property Tax Expenditure Funding Account balance to make payments under this section.

(5) If the amount of moneys available to make payments under this section is less than the total amount being certified by all county assessors, the payments made under subsection (3) of this section shall be proportionally reduced so that the state does not accrue a debt in excess of the amount available for payment. [1999 c.821 §4]

Note: See note under 306.350 (Legislative findings and declarations) .

Source: Section 306.359 — Procedures for determining property tax expenditure funding payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 309.400 — OR Code / Title 29 / Chapter 309 / Section 309.400
309.400 Ordering or making change of valuation or addition of property
Status: in_force

(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.

(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204]

Source: Section 309.400 — Ordering or making change of valuation or addition of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 307.888 — OR Code / Title 29 / Chapter 307 / Section 307.888
307.888 Distribution of moneys received
Status: in_force

(1) All moneys received by the Department of Revenue pursuant to ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) , and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) .

(2) Intentionally left blank —Ed.

(a) After the payment of refunds:

(A) Moneys necessary to reimburse the department for the actual costs incurred by the department in administering the heavy equipment rental tax, not to exceed five percent of heavy equipment rental tax collections, are continuously appropriated to the department; and

(B) An amount equal to two percent of the gross moneys received shall be transferred pro rata to counties that do not receive a transfer of moneys under paragraph (b) of this subsection.

(b) After deduction for the amounts described in paragraph (a) of this subsection, the balance of the moneys received shall be transferred to the treasurer of each county according to the share of the moneys that are attributable to qualified heavy equipment rented out from rental locations in the county.

(3) Each county treasurer shall:

(a) Deposit the moneys received from the department under subsection (2) of this section in the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) ; and

(b) Distribute the moneys in accordance with ORS 311.390 (Tax and interest distribution percentage schedule) .

(4) Provisions of law relating to the confidentiality of public records do not apply to the extent that remittances made by the department pursuant to this section disclose information derived from heavy equipment rental tax returns. [2018 c.64 §8]

Note: See note under 307.870 (Definitions for ORS 307.870 to 307.890) .

Source: Section 307.888 — Distribution of moneys received; certain information not confidential , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.300 — OR Code / Title 29 / Chapter 320 / Section 320.300
320.300 Definitions for ORS 320.300 to 320.365
Status: in_force

As used in ORS 320.300 (Definitions for ORS 320.300 to 320.365) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) :

(1) “Collection reimbursement charge” means the amount a transient lodging tax collector may retain as reimbursement for the costs incurred by the transient lodging tax collector in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.

(2) “Conference center” means a facility that:

(a) Is owned or partially owned by a unit of local government, a governmental agency or a nonprofit organization; and

(b) Meets the current membership criteria of the International Association of Conference Centers.

(3) “Convention center” means a new or improved facility that:

(a) Is capable of attracting and accommodating conventions and trade shows from international, national and regional markets requiring exhibition space, ballroom space, meeting rooms and any other associated space, including without limitation banquet facilities, loading areas and lobby and registration areas;

(b) Has a total meeting room and ballroom space between one-third and one-half of the total size of the center’s exhibition space;

(c) Generates a majority of its business income from tourists;

(d) Has a room-block relationship with the local lodging industry; and

(e) Is owned by a unit of local government, a governmental agency or a nonprofit organization.

(4) “Local transient lodging tax” means a tax imposed by a unit of local government on the sale, service or furnishing of transient lodging.

(5) “State transient lodging tax” means the tax imposed under ORS 320.305 (Rate and computation of tax) .

(6) “Tourism” means economic activity resulting from tourists.

(7) “Tourism promotion” means any of the following activities:

(a) Advertising, publicizing or distributing information for the purpose of attracting and welcoming tourists;

(b) Conducting strategic planning and research necessary to stimulate future tourism development;

(c) Operating tourism promotion agencies; and

(d) Marketing special events and festivals designed to attract tourists.

(8) “Tourism promotion agency” includes:

(a) An incorporated nonprofit organization or governmental unit that is responsible for the tourism promotion of a destination on a year-round basis.

(b) A nonprofit entity that manages tourism-related economic development plans, programs and projects.

(c) A regional or statewide association that represents entities that rely on tourism-related business for more than 50 percent of their total income.

(9) “Tourism-related facility” means:

(a) A conference center, convention center or visitor information center; and

(b) Other improved real property that has a useful life of 10 or more years and has a substantial purpose of supporting tourism or accommodating tourist activities.

(10) “Tourist” means a person who, for business, pleasure, recreation or participation in events related to the arts, heritage or culture, travels from the community in which that person is a resident to a different community that is separate, distinct from and unrelated to the person’s community of residence, and that trip:

(a) Requires the person to travel more than 50 miles from the community of residence; or

(b) Includes an overnight stay.

(11) “Transient lodging” means:

(a) Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;

(b) Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or

(c) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.

(12) “Transient lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:

(a) Charges for occupancy of the transient lodging;

(b) Collects the consideration charged for occupancy of the transient lodging; or

(c) Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.

(13) “Transient lodging provider” means a person that furnishes transient lodging.

(14) “Transient lodging tax collector” means a transient lodging provider or a transient lodging intermediary.

(15) “Unit of local government” has the meaning given that term in ORS 190.003 (Definition for ORS 190.003 to 190.130) .

(16) “Visitor information center” means a building, or a portion of a building, the main purpose of which is to distribute or disseminate information to tourists. [Formerly 305.824; 2005 c.187 §1; 2013 c.610 §3; 2018 c.34 §1]

Source: Section 320.300 — Definitions for ORS 320.300 to 320.365 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 314.850 — OR Code / Title 29 / Chapter 314 / Section 314.850
314.850 Statistics
Status: in_force

The Department of Revenue shall prepare and publish annually statistics, reasonably available, with respect to the operation of income tax laws, including amounts collected, classification of taxpayers and other facts considered pertinent and valuable. [1957 c.632 §37 (enacted in lieu of 316.755)]

Source: Section 314.850 — Statistics , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.667 — OR Code / Title 29 / Chapter 317 / Section 317.667
317.667 Tax treatment of captive insurers
Status: in_force

A captive insurer, as defined in ORS 735.150 (Definitions for ORS 735.150 to 735.190) , making a valid election under section 831(b) of the Internal Revenue Code of 1986, as amended, shall be afforded the same tax treatment on receipt of premiums and tax on investment earnings for state income tax purposes as exists for federal income tax purposes except that the income tax rates on taxable income of the captive insurer shall be those identified under state law rather than federal law. [2012 c.84 §24]

Source: Section 317.667 — Tax treatment of captive insurers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.857 — OR Code / Title 29 / Chapter 307 / Section 307.857
307.857 Application for exemption
Status: in_force

(1) Following the designation of a vertical housing development zone under ORS 307.844 (Zone designation) , a person proposing to undertake a proposed vertical housing development project and seeking the partial property tax exemption set forth in ORS 307.864 (Partial property tax exemption) must apply to the governing body of the city or county that designated the zone for certification of the project. Each phase of a phased development, whether vertical or horizontal, requires a separate application.

(2) The application must be satisfactory to the city or county in form and content and must contain any information required by the city or county, including all of the following:

(a) The address and boundaries of the proposed vertical housing development project.

(b) A description of the existing state of the property.

(c) A description of the proposed project construction or rehabilitation, including the design of the construction or rehabilitation, the cost of the construction or rehabilitation and the number of floors and residential units to be constructed or rehabilitated.

(d) A description of the nonresidential uses to which any portion of the proposed project is to be put, including the proportion of total square footage of the project proposed for nonresidential uses.

(e) A description of the proposed portion of the project to be used for residential uses, including the proportion of total square footage of the project proposed for residential uses.

(f) A description of the number and nature of residential units in the proposed project that are to be low income residential housing, including the proportion of total square footage of the project proposed for low income residential housing uses.

(g) The computations made under subsection (4) of this section.

(h) Documentation establishing the costs of construction and rehabilitation with respect to the project.

(i) A commitment that is satisfactory to the city or county, including documentation and evidence of recording of the documentation, that the project will be maintained and operated in a manner consistent with the application submitted under this section for the duration of the commitment. The duration of the commitment, including the eligibility of units in the project as low income residential housing, may not be less than the number of tax years for which the project is intended to be partially exempt from ad valorem property taxes under ORS 307.864 (Partial property tax exemption) .

(3) For purposes of this section, square footage does not include areas used for parking, patios or porches, unless these areas are demonstrated to the satisfaction of the city or county to be economically necessary to the project or the city or county otherwise determines that it is appropriate to include the areas in square footage.

(4) Each application filed under this section must contain the results of the following computations:

(a) The average floor area of a project equals the total square footage of the project divided by the number of floors of the project that are at least 500 square feet in area. The minimum area of the floors in the divisor may be increased or otherwise qualified by the city or county by rule.

(b) For purposes of determining the partial exemption under ORS 307.864 (Partial property tax exemption) , the exemption multiplier for square footage dedicated to residential uses shall be determined by dividing the total square footage dedicated to residential uses in the project by the average floor area of the project determined under paragraph (a) of this subsection, without rounding this quotient up or down.

(c) Intentionally left blank —Ed.

(A) For purposes of determining the partial exemption under ORS 307.864 (Partial property tax exemption) , the exemption multiplier for square footage dedicated to low income residential housing shall be determined by dividing the total square footage dedicated to low income residential housing in the project by the average floor area of the project determined under paragraph (a) of this subsection, without rounding this quotient up or down.

(B) For purposes of the computation made under this paragraph, the square footage dedicated to low income residential housing shall include that proportion of the total square footage of residential common space in the project that equals the proportion of the total square footage of low income residential housing units in the project to the total square footage of all residential housing units in the project.

(d) Land that is necessary for a project for which the exemption multiplier determined under paragraph (c) of this subsection equals at least 1.0 shall be certified for partial exemption using the same exemption multiplier as is used for the property of the project. Land that is not necessary for a project may not be certified for partial exemption.

(5) Intentionally left blank —Ed.

(a) For rehabilitation that does not involve displacement of tenants, the application must be filed on or before the date on which the rehabilitation is complete.

(b) The application must be filed on or before the date on which residential units that are a part of the vertical housing development project are ready for occupancy.

(6) The city or county shall review each application submitted under this section and shall certify or deny certification based on whether the proposed vertical housing development project meets the requirements described in ORS 307.858 (Project certification requirements) and all criteria established by the city or county that are consistent with ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) .

(7) The city or county may request any documentation or undertake any investigation necessary to ascertain the veracity of any statement made on an application under this section.

(8) The certification issued by the city or county must:

(a) Identify the property included in the certified vertical housing development project;

(b) Identify the exemption multiplier based on the square footage in the project dedicated to residential uses as computed under subsection (4)(b) of this section and include a description of the property so dedicated;

(c) Identify the exemption multiplier based on the square footage in the project dedicated to low income residential housing as computed under subsection (4)(c) of this section and include a description of the property so dedicated; and

(d) Contain any other information prescribed by the city or county.

(9) The determination of the city or county to certify or deny certification is a discretionary determination. The determination is final and is not subject to judicial or administrative review.

(10) The city or county may charge appropriate fees to offset the cost of administering the application and certification process under this section and any other related costs. [Formerly 285C.465; 2017 c.326 §6; 2021 c.476 §2]

Note: Section 13, chapter 326, Oregon Laws 2017, provides:

Sec. 13. (1) Property that was constructed pursuant to a certification for a partial property tax exemption under ORS 307.857 (Application for exemption) prior to the effective date of this 2017 Act [October 6, 2017] shall continue to receive the exemption according to the same schedule and subject to the disqualification provisions of ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) that were in effect and applied at the time the vertical housing development project was certified for partial property tax exemption.

(2) If an application for certification was filed with the Housing and Community Services Department prior to the effective date of this 2017 Act but not acted upon as of the effective date of this 2017 Act, the Housing and Community Services Department shall forward the application to the city or county, as applicable. [2017 c.326 §13]

Source: Section 307.857 — Application for exemption; partial exemption computations; review; certification; fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.317 — OR Code / Title 29 / Chapter 316 / Section 316.317
316.317 Credit to beneficiary for accumulation distribution
Status: in_force

A nonresident beneficiary of a trust whose adjusted gross income derived from sources in this state includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by ORS 316.298 (Accumulation distribution credit) with respect to a resident beneficiary. [1969 c.493 §50]

RETURNS; PAYMENTS; REFUNDS

Source: Section 316.317 — Credit to beneficiary for accumulation distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.590 — OR Code / Title 29 / Chapter 308 / Section 308.590
308.590 Review and correction of tentative assessment roll
Status: in_force

(1) The Director of the Department of Revenue shall:

(a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585 (Delivery of tentative assessment roll to director) .

(b) Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property.

(c) Correct errors in apportionments of assessments on the roll.

(d) Correct errors in the ratio of average maximum assessed value to average real market value calculated under ORS 308.153 (New property and new improvements to property) .

(2) If it appears to the director that there is any real or personal property that, by law, the department is permitted to assess that has been assessed by the department more than one time, or incorrectly assessed as to description, quantity or quality, or assessed in the name of a person or company not the owner, lessee or occupant of the property, or assessed under or beyond the actual assessed value of the property, the director may make proper corrections to the roll.

(3) If it appears to the director that there is real or personal property that has been assessed by the department but that is not assessable by the department, the director may make proper corrections to the roll.

(4) If it appears to the director that any real or personal property that is assessable by the department has not been assessed upon the roll, the director shall assess the property at its assessed value.

(5) Property assessed by the department within any county shall be apportioned by the department to the county. [Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5]

Source: Section 308.590 — Review and correction of tentative assessment roll; apportionment to county , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308a.089 — OR Code / Title 29 / Chapter 308a / Section 308a.089
308A.089 Requalification of disqualified nonexclusive farm use zone farmland
Status: in_force

(1) Notwithstanding ORS 308A.724 (Application for change of special assessment following disqualification) , land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116 (Disqualification of nonexclusive farm use zone farmland) (1)(c) may be requalified for farm use special assessment for the first year in which the disqualification is in effect.

(2) Disqualified farmland may requalify for special assessment under this section upon compliance with the following:

(a) The owner shall make application for requalification to the county assessor on or before December 15 of the tax year for which the disqualification is first in effect.

(b) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor.

(c) The application shall contain the information necessary to determine that the property meets the requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) and the other requirements for property to receive a farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(d) The application shall be signed by the owner and shall be accompanied by a filing fee of:

(A) $1 for each $1,000 (or fraction of $1,000) of real market value of the property as determined under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) .

(B) Not less than $10 or more than $250.

(e) There shall be annexed to each application for requalification the affidavit or affirmation of the applicant that the statements contained therein are true.

(3) Upon receipt of the application, the county assessor shall determine if the property meets the requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) and the other requirements for farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) for the year in which the disqualification is first in effect.

(4) Upon approval of the application the county assessor shall notify the officer in charge of the assessment and tax roll of the requalification for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) . The officer shall correct the current assessment and tax roll to reflect the special assessment, as provided under ORS 311.205 (Correcting errors or omissions in rolls) (1)(e).

(5) Upon disapproval of the application, the county assessor shall notify the owner of the application’s disapproval and the land’s continued disqualification. If notice of disapproval is not mailed prior to April 15 of the tax year, the application shall be considered approved.

(6) As used in this section, “owner” means the person or persons entitled to file for special assessment under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) (2)(b). [Formerly 308.392]

Source: Section 308A.089 — Requalification of disqualified nonexclusive farm use zone farmland; fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.630 — OR Code / Title 29 / Chapter 314 / Section 314.630
314.630 Allocation to this state of net rents and royalties
Status: in_force

(1) Net rents and royalties from real property located in this state are allocable to this state.

(2) Net rents and royalties from tangible personal property are allocable to this state (a) if and to the extent that the property is utilized in this state, or (b) in their entirety if the taxpayer’s commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.

(3) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. [1965 c.152 §6]

Source: Section 314.630 — Allocation to this state of net rents and royalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.476 — OR Code / Title 29 / Chapter 317 / Section 317.476
317.476 Net losses of prior years
Status: in_force

(1) In computing Oregon taxable income there shall be allowed as a deduction an amount equal to the aggregate of the Oregon net losses of prior years to the extent provided in this section.

(2) As used in this section, “Oregon net loss” means Oregon net loss as defined in ORS 317.010 (Definitions) (9).

(3) In computing Oregon net loss for any taxable year the Oregon net loss for a prior year shall not be allowed as a deduction.

(4) Intentionally left blank —Ed.

(a) The Oregon net loss in any taxable year shall be allowed as a deduction in any of the 15 succeeding taxable years.

(b) The amount of the Oregon net loss deductible in any taxable year shall be the Oregon net loss of a prior year reduced by the net income (computed without the Oregon net loss deduction) of any intervening taxable year or years between the year of loss and the succeeding taxable year in which the Oregon net loss deduction is claimed.

(c) The Oregon net loss of the earliest taxable year shall be exhausted before an Oregon net loss from a later year may be deducted.

(5) No deduction shall be allowed under this section to a business trust which qualifies as a “real estate investment trust” under sections 856, 857 and 858 of the Internal Revenue Code. [Formerly 317.297; 1987 c.293 §45d]

Source: Section 317.476 — Net losses of prior years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.580 — OR Code / Title 29 / Chapter 308 / Section 308.580
308.580 Department to review and correct tentative assessment roll
Status: in_force

(1) Beginning on June 15 of the assessment year, the Department of Revenue shall:

(a) Publicly examine and review the tentative assessment roll made by the department;

(b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) ; and

(c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section. [Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4]

Source: Section 308.580 — Department to review and correct tentative assessment roll; interested persons may appear , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.162 — OR Code / Title 29 / Chapter 316 / Section 316.162
316.162 Definitions for ORS 316.162 to 316.221
Status: in_force

As used in ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) :

(1) “Employer” means:

(a) A person who is in relation to another person such that the person may control the work of that other person and direct the manner in which the work is to be done; or

(b) An officer or employee of a corporation, or a member or employee of a partnership, who as an officer, employee or member is under a duty to perform the acts required of employers by ORS 316.167 (Withholding of tax required) , 316.182 (Withholding statement of exemption certificate) , 316.197 (Payment to department by employer) , 316.202 (Reports by employer) and 316.207 (Liability for tax) .

(2) “Wages” means remuneration for services performed by an employee for an employer, including the cash value of all remuneration paid in any medium other than cash, except that “wages” does not include remuneration paid:

(a) For active service in the Armed Forces of the United States as to which no withholding is required by the Internal Revenue Code.

(b) To an employee of a common carrier to the extent that 49 U.S.C. 14503 and 40116 prohibit the remuneration from withholding for state income taxes.

(c) For domestic service in a private home, a local college club or a local chapter of a college fraternity or sorority.

(d) For casual labor not in the course of the employer’s trade or business.

(e) To an employee whose services to the employer consist solely of labor in connection with the planting, cultivating or harvesting of seasonal agricultural crops if the total amount paid to the employee is less than $300 annually.

(f) To seamen who are exempt from garnishment, attachment or execution under title 46 of the United States Code.

(g) To persons temporarily employed as emergency forest fire fighters.

(h) To employees’ trusts exempt from tax under provisions of the federal Internal Revenue Code.

(i) For services performed by a duly ordained, commissioned or licensed minister of a church in the exercise of the minister’s ministry or by a member of a religious order in the exercise of religious duties required by the order, which duties are not commercial in nature.

(j) For services provided by an independent contractor, as defined in ORS 670.600 (Independent contractor defined) .

(k) To or on behalf of an employee, a beneficiary of an employee or an alternate payee under or to an eligible deferred compensation plan that, at the time of the payment, is a plan described in section 457(b) of the Internal Revenue Code and that is maintained by an eligible employer described in section 457(e)(1)(A) of the Internal Revenue Code.

(L) When the remuneration is exempt from taxation under this chapter. [1969 c.493 §24; 1971 c.690 §1; 1973 c.229 §1; 1977 c.604 §1; 1981 c.705 §3; 1985 c.87 §3; 1989 c.762 §2; 1997 c.839 §15; 1999 c.21 §42; 1999 c.90 §13; 1999 c.580 §9; 2001 c.660 §40; 2003 c.77 §16; 2003 c.704 §6; 2005 c.533 §7; 2019 c.134 §1]

Source: Section 316.162 — Definitions for ORS 316.162 to 316.221 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317a.103 — OR Code / Title 29 / Chapter 317a / Section 317a.103
317A.103 Accounting methods
Status: in_force

(1) A taxpayer’s method of accounting for commercial activity, cost inputs and labor costs for a tax year shall be the same as the taxpayer’s method of accounting for federal income tax purposes for the taxpayer’s federal tax year that includes the tax year. If a taxpayer’s method of accounting for federal income tax purposes changes, the taxpayer’s method of accounting for commercial activity under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) shall be changed accordingly.

(2) For a unitary group:

(a) If all members of the unitary group use the same annual accounting period for federal income tax purposes, the unitary group’s tax year is the annual accounting period used by all members for federal income tax purposes under section 441 of the Internal Revenue Code.

(b) If the unitary group includes members with different accounting periods and two or more members of the unitary group file a federal consolidated return, the unitary group’s tax year is the annual accounting period of the federal consolidated group under section 441 of the Internal Revenue Code.

(c) In all other instances, the unitary group’s tax year is the accounting period used by the unitary group’s designated reporting entity, unless otherwise required or permitted under rules adopted by the Department of Revenue.

(3) If a taxpayer changes the taxpayer’s tax year for federal income tax purposes under section 441 of the Internal Revenue Code, the taxpayer shall notify the department of the change in the form, time and manner prescribed by the department. [2019 c.122 §59; 2021 c.572 §5]

Source: Section 317A.103 — Accounting methods , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 315.004 — OR Code / Title 29 / Chapter 315 / Section 315.004
315.004 Definitions
Status: in_force

(1) Except when the context requires otherwise, the definitions contained in ORS chapters 314, 316, 317 and 318 are applicable in the construction, interpretation and application of the personal and corporate income and excise tax credits contained in this chapter.

(2) Intentionally left blank —Ed.

(a) For purposes of the tax credits contained in this chapter, 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 for purposes of construing, interpreting and applying the credit.

(b) With respect to the tax credits contained in this chapter, 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.

(3) Insofar as is practicable in the administration of this chapter, the Department of Revenue 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. [1993 c.730 §2; 1995 c.556 §34; 1997 c.839 §64; 1999 c.90 §7; 2001 c.660 §34; 2003 c.77 §11; 2005 c.832 §24; 2007 c.614 §11; 2008 c.45 §12; 2009 c.5 §22; 2009 c.909 §23; 2010 c.82 §23; 2011 c.7 §22; 2012 c.31 §21; 2013 c.377 §21; 2014 c.52 §23; 2015 c.442 §15; 2016 c.33 §18; 2017 c.527 §19; 2018 c.101 §19; 2019 c.319 §19; 2021 c.456 §20; 2022 c.83 §20; 2023 c.171 §20]

Source: Section 315.004 — Definitions; adoption of parts of Internal Revenue Code and application of federal laws and regulations; technical corrections , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.462 — OR Code / Title 29 / Chapter 308a / Section 308a.462
308A.462 Dwellings
Status: in_force

Subject to the terms of the applicable conservation easement, new and existing dwellings may be allowed on a lot or parcel subject to conservation easement special assessment as follows:

(1) Lawfully existing dwellings, pursuant to ORS 215.130 (Application of ordinances and comprehensive plan) (5) to (11), may remain.

(2) For a lot or parcel without an existing dwelling, dwellings may be allowed if each dwelling for which the landowner seeks approval complies with all applicable requirements under the county’s acknowledged zoning ordinance. [2007 c.809 §6]

Source: Section 308A.462 — Dwellings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 321.733 — OR Code / Title 29 / Chapter 321 / Section 321.733
321.733 Severance tax returns
Status: in_force

(1) The Department of Revenue shall:

(a) Provide notice to an owner of timber harvested from lands assessed as small tract forestland, as shown on a State Forestry Department Notification of Operations permit issued during a calendar year, that a severance tax return is required from the owner; and

(b) Make a severance tax return form available to the owner.

(2) The department shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the department.

(3) Any owner of timber receiving notice under this section that a severance tax return is required shall complete the return and submit the return to the department within the time prescribed in ORS 321.741 (Due dates for severance tax return and payment) , even if the owner has not incurred severance tax liability during the calendar year. [2003 c.454 §11; 2019 c.360 §7]

Source: Section 321.733 — Severance tax returns , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308.162 — OR Code / Title 29 / Chapter 308 / Section 308.162
308.162 Property tax account modifications
Status: in_force

(1) If two or more property tax accounts are merged into a single account, or if property that is attributable to one account is changed to another account, the maximum assessed value of the property may be adjusted to reflect the merger or change, but the total maximum assessed value for all affected accounts may not exceed the total maximum assessed value the accounts would have had under ORS 308.146 (Determination of maximum assessed value and assessed value) or 308.149 (Definitions for ORS 308.149 to 308.166) to 308.166 (Ordering provisions when property is subject to multiple special determinations of value) if the merger or change had not occurred.

(2) If a single property tax account is divided into two or more accounts, the maximum assessed value of all property affected by the division may not exceed the total maximum assessed value of the affected property determined under ORS 308.146 (Determination of maximum assessed value and assessed value) or 308.149 (Definitions for ORS 308.149 to 308.166) to 308.166 (Ordering provisions when property is subject to multiple special determinations of value) . [1997 c.541 §16a]

308.165 [1983 c.259 §1; renumbered 223.132 (Formation of economic improvement districts as additional power of cities) in 1987]

Source: Section 308.162 — Property tax account modifications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.031 — OR Code / Title 29 / Chapter 314 / Section 314.031
314.031 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax
Status: in_force

(1) Intentionally left blank —Ed.

(a) Notwithstanding ORS 317.010 (Definitions) , 317.013 (Adoption of parts of Internal Revenue Code and application of federal laws and regulations) and 317.018 (Statement of purpose) (all 1983 Replacement Part), and subject to all other provisions of ORS chapters 317 and 318 in effect and applicable to transactions occurring on or after January 1, 1984, the Deficit Reduction Act of 1984 (P.L. 98-369) insofar as it applies to transactions occurring on or after January 1, 1984, shall apply to the same transactions for Oregon tax purposes.

(b) Notwithstanding ORS 317.010 (Definitions) , 317.013 (Adoption of parts of Internal Revenue Code and application of federal laws and regulations) and 317.018 (Statement of purpose) (all 1985 Replacement Part), and subject to all other provisions of ORS chapters 317 and 318 in effect and applicable to transactions occurring on or after January 1, 1985, the Act described as the Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) insofar as it applies to transactions occurring on or after January 1, 1985, shall apply to the same transactions for Oregon tax purposes. The amendments by the Act described as the Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to section 168 of the Internal Revenue Code apply to property placed in service after May 8, 1985, but do not apply to property to which section 105 (b)(2) and (3) of the Act (P.L. 99-121) apply.

(2) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year for which subsection (1) of this section applies and the deficiency, or any portion thereof, is attributable to any retroactive treatment for Oregon tax purposes given P.L. 98-369 or 99-121 under subsection (1) of this section, then any interest or penalty assessed under ORS chapter 305, 314, 317 or 318 with respect to the deficiency or portion shall be canceled.

(b) If a refund is due any taxpayer for a tax year for which subsection (1) of this section applies and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment given P.L. 98-369 or 99-121 for Oregon tax purposes under subsection (1) of this section, then notwithstanding ORS 314.415 (Refunds) or other law, the refund shall be paid without interest.

(3)(a)(A) At the election of the taxpayer and if the taxpayer is required to file an Oregon return for a tax year beginning in 1985, any changes required on account of subsection (1)(a) of this section for a tax year beginning prior to January 1, 1985, may be made either by filing an amended return or be made on a tax return filed for a tax year beginning in 1985 in the manner determined by the Department of Revenue by rule. An election made under this paragraph shall apply to all changes required on account of subsection (1)(a) of this section.

(B) Any changes required on account of subsection (1)(b) of this section for a tax year beginning prior to January 1, 1987, shall be made by filing an amended return within the time prescribed by law.

(b) Exercise of the election provided under paragraph (a)(A) of this subsection shall not operate to modify any election made on the return to which the change relates or on the return in which the change is made unless otherwise provided by the department by rule.

(c) For purposes of paragraph (a)(A) of this subsection, if a taxpayer is not required to file an Oregon return for a tax year beginning in 1985, the taxpayer shall reflect the change in an amended return for the tax year to which the change relates.

(d) Intentionally left blank —Ed.

(A) If a taxpayer fails to make an election under paragraph (a)(A) of this subsection, the department shall make any changes under paragraph (a)(A) of this subsection on the return to which the change or changes relate within the period as specified for assessing a deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1985 return is filed, whichever period expires later.

(B) If a taxpayer fails to file an amended return under paragraph (a)(B) of this subsection, the department shall make any changes under paragraph (a)(B) of this subsection on the return to which the change or changes relate within the period as specified for assessing a deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1987 return is filed, whichever period expires later. [Formerly 317.021]

Note: 314.031 (Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax) 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.

Source: Section 314.031 — Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.030 — OR Code / Title 29 / Chapter 308 / Section 308.030
308.030 Penalty for failure to file certain statements within time limits
Status: in_force

(1) Each person, company, corporation or association required by ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) or 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) to file a statement with the Department of Revenue, who or which has not filed a statement within the time fixed for filing a statement or as extended, is delinquent.

(2) A delinquent taxpayer is subject to a penalty of $10 for each $1,000 (or fraction thereof) of assessed value of the property as placed on the assessment roll of the department for the year of delinquency; except that for a delinquent taxpayer required to file a statement under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) , the penalty shall be based upon the assessed value of such property of the taxpayer as would have been placed upon the assessment roll of the department if such property were subject to ad valorem taxation. The penalty may not be less than $10 or more than $5,000.

(3) The department shall send any delinquent taxpayer against whom a penalty is imposed under this section a notice of its intention to impose the penalty, by mailing a notice to the taxpayer at the last-known address shown on the records of the department. The notice shall contain the amount of the penalty and the basis for its imposition.

(4) Intentionally left blank —Ed.

(a) If a delinquency penalty is imposed under this section, the taxpayer may file an application with the department to waive or reduce the penalty. An application under this paragraph must be filed with the department within 30 days from the mailing of the notice of intention to impose a delinquency penalty. The Director of the Department of Revenue may establish by rule instances in which the department may waive or reduce the penalty. A determination to waive or reduce a penalty is final, and no appeal may be taken from the determination.

(b) Rules adopted under this subsection shall be based on the department’s finding that:

(A) Good and sufficient cause exists for the actions of the taxpayer that resulted in the imposition of a penalty;

(B) The actions of the taxpayer that resulted in the imposition of a penalty constitute a first-time offense on the part of the taxpayer; or

(C) The action of the department to waive or reduce the penalty enhances the long-term effectiveness or efficiency of the voluntary tax compliance system.

(5) Upon completion of the review of the assessment roll of the department by the director, the department shall note on the assessment roll the name of each delinquent taxpayer, if not otherwise on the roll, and after the name the dollar amount of the penalty imposed under this section that was not waived or reduced by the director under subsection (4) of this section. The amount of penalty constitutes a lien as of July 1 of the year of imposition on all real and personal property of the delinquent taxpayer in the state.

(6) Any penalty collected under this section shall be deposited in the unsegregated tax collections account of the counties in which the property of the taxpayer is located. [1977 c.884 §13; 1981 c.804 §29; 1991 c.459 §85; 1997 c.154 §29; 2003 c.317 §1; 2009 c.128 §2]

Source: Section 308.030 — Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.063 — OR Code / Title 29 / Chapter 305 / Section 305.063
305.063 Department of Revenue Administration Account
Status: in_force

(1) There is established in the General Fund of the State Treasury the Department of Revenue Administration Account. Notwithstanding any other law, such amounts as may be necessary to pay the administrative expenses of the Department of Revenue shall be continuously credited to the Department of Revenue Administration Account from the biennial appropriations, or transferred to such administration account from the accounts or funds of the divisions and other agencies within the department. Such amounts as may be requested quarterly by the Director of the Department of Revenue, with the approval of the Oregon Department of Administrative Services, shall be credited or transferred to the Department of Revenue Administration Account from the biennial appropriations, accounts or funds of the divisions and other agencies within the department. The Department of Revenue is subject to the allotment system provided for in ORS 291.234 (Department to make allotments to state officers and agencies of appropriations and funds) to 291.260 (Approving, modifying or disapproving requests and budgets to be submitted to the federal government) .

(2) The amounts credited and transferred to the Department of Revenue Administration Account shall not be greater than the total of any budget approved for the department by the Legislative Assembly and shall be determined by the costs of the administrative, supervisory, legal and review services provided the respective divisions and agencies within the department. All moneys appropriated, credited or transferred to the Department of Revenue Administration Account are appropriated continuously to pay the administrative expenses of the department. [1969 c.520 §48]

Source: Section 305.063 — Department of Revenue Administration Account; use; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.796 — OR Code / Title 29 / Chapter 305 / Section 305.796
305.796 Election to contribute refund to account in Oregon 529 Savings Network
Status: in_force

(1) The Department of Revenue shall provide a means by which personal income taxpayers may elect to establish an account under ORS 178.335 (Network participation for higher education expenses) within the Oregon 529 Savings Network in the name of a designated beneficiary.

(2) A taxpayer may elect to contribute all or a portion of a refund of personal income tax to an account that has been established under ORS 178.335 (Network participation for higher education expenses) by direct deposit to the financial institution managing the account. The amount elected to be contributed by the taxpayer must be at least $25 and may be applied as a contribution only for the tax year in which the refund is issued.

(3) The election to contribute all or a portion of a refund shall be made on a form prescribed by the department and filed with the taxpayer’s tax return for the tax year or at such other time and in such other manner as the department may prescribe by rule. The department shall prescribe by rule the maximum number of accounts to which a taxpayer may elect to contribute a portion of the refund.

(4) The election to contribute all or a portion of a refund may not be changed or revoked.

(5) The election to contribute all or a portion of a refund shall be void, and no portion of the refund may be contributed to an account that has been established under ORS 178.335 (Network participation for higher education expenses) , if:

(a) The taxpayer’s refund is offset to pay amounts owed by the taxpayer; or

(b) The taxpayer’s refund is less than the total of the following:

(A) The contribution elected in subsection (2) of this section;

(B) Payments of tax as provided in ORS 316.583 (Effect of payment of estimated tax or installment) that accompany the return;

(C) All contributions to charitable and governmental entities designated by means of a checkoff as provided in ORS 305.745 (Inclusion of eligible entities on schedule of tax return) ; and

(D) All contributions to political parties designated by means of a checkoff as provided in ORS 305.754 (Designation of contribution to political party on income tax return) . [2011 c.527 §2; 2019 c.316 §2]

Source: Section 305.796 — Election to contribute refund to account in Oregon 529 Savings Network; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.559 — OR Code / Title 29 / Chapter 316 / Section 316.559
316.559 Application of ORS 316.557 to 316.589 to estates and trusts
Status: in_force

ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) do not apply to an estate or trust. [1980 c.7 §9]

Source: Section 316.559 — Application of ORS 316.557 to 316.589 to estates and trusts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.098 — OR Code / Title 29 / Chapter 308a / Section 308a.098
308A.098 County property value appeals board use of assessor’s data
Status: in_force

Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS 308A.092 (Determining value for farm use) shall be made available by the county assessor to the county property value appeals board in the event of any consideration of a petition involving the assessed value of farmland by the property value appeals board under ORS 309.100 (Petitions for reduction of property value) . [Formerly 308.355; 2023 c.29 §19]

Note: The amendments to 308A.098 (County property value appeals board use of assessor’s data) by section 19, 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.

Source: Section 308A.098 — County property value appeals board use of assessor’s data , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.015 — OR Code / Title 29 / Chapter 314 / Section 314.015
314.015 Soccer referees considered independent contractors
Status: in_force

Notwithstanding ORS 670.600 (Independent contractor defined) , for purposes of ORS chapter 316, a person serving as a referee or assistant referee in a youth or adult recreational soccer match shall be considered to be an independent contractor. [2005 c.94 §73; 2009 c.33 §12]

Source: Section 314.015 — Soccer referees considered independent contractors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.592 — OR Code / Title 29 / Chapter 307 / Section 307.592
307.592 Application process
Status: in_force

(1) Intentionally left blank —Ed.

(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application.

(b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate governing body.

(2) An application for exemption for eligible property must:

(a) Be in writing on the form supplied by the city or county;

(b) Describe the property;

(c) Recite all facts establishing the eligibility of the property for the exemption; and

(d) Have attached:

(A) Any information or documentation required by the adopting jurisdiction; and

(B) A written declaration by the applicant, subject to penalties for false swearing, that the statements contained in the application are true.

(3) An application for an initial year of the exemption must be filed with the adopting jurisdiction in which the eligible property is located:

(a) If the certificate of occupancy for the eligible property is issued on or after July 1 and on or before March 1 of the immediately succeeding calendar year, after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed; or

(b) If the certificate of occupancy is issued after March 1 and before July 1, after April 1 immediately preceding the property tax year for which the exemption is claimed and on or before August 1 of the property tax year for which the exemption is claimed.

(4) Applications for the succeeding years of the exemption must be filed annually with the adopting jurisdiction after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed. [2023 c.583 §2]

Note: See note under 307.590 (Definitions for ORS 307.590 to 307.596) .

Source: Section 307.592 — Application process , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.220 — OR Code / Title 29 / Chapter 323 / Section 323.220
323.220 Maintenance and preservation of records
Status: in_force

Any distributor and any person dealing in, transporting or storing cigarettes in this state shall keep, on the premises, receipts, invoices and other pertinent records related to cigarette transactions, transportation or storage, in such form as the Department of Revenue may require. Each record shall be preserved for five years from the time to which it relates. During the five-year period and at any time prior to destruction of records, the department may give written notice to a distributor not to destroy records described in the notice without written permission from the department. Notwithstanding other provisions of law, reports and returns filed with the department shall be preserved by the department for at least five years. [1965 c.525 §57; 2003 c.804 §19]

Source: Section 323.220 — Maintenance and preservation of records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.771 — OR Code / Title 29 / Chapter 311 / Section 311.771
311.771 Liens
Status: in_force

(1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as real property tax liens except that the lien of mortgages or trust deeds which are recorded prior in time to the lien for deferred taxes under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) shall be prior to the liens for deferred taxes.

(2) The lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the prevailing party in a foreclosure action under this section.

(3) Receipts from foreclosure proceedings and from voluntary payments for deferred taxes shall be paid by the department to the General Fund. [1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66]

Source: Section 311.771 — Liens; priority; foreclosure proceeding , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.360 — OR Code / Title 29 / Chapter 323 / Section 323.360
323.360 Report by consumers
Status: in_force

Any consumer or user subject to the tax resulting from a distribution of cigarettes and from whom the tax has not been paid shall on or before the 20th day of the month following receipt of cigarettes file with the Department of Revenue a report of the amount of cigarettes received by the consumer or user in the preceding calendar month in the detail and form as the department may prescribe, submitting with the report the amount of tax due. [1965 c.525 §78; 2003 c.804 §24]

Source: Section 323.360 — Report by consumers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.159 — OR Code / Title 29 / Chapter 308 / Section 308.159
308.159 Lot line adjustments
Status: in_force

If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS 308.146 (Determination of maximum assessed value and assessed value) , or, if applicable, under ORS 308.153 (New property and new improvements to property) or 308.156 (Subdivision or partition) . [1997 c.541 §15; 1999 c.21 §16]

Source: Section 308.159 — Lot line adjustments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317a.137 — OR Code / Title 29 / Chapter 317a / Section 317a.137
317A.137 Returns
Status: in_force

(1) For purposes of the corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) , every person doing business in this state with commercial activity for the tax year in excess of $1 million shall file an annual return not later than the 15th day of the fourth month following the end of the tax year. If the 15th day of the fourth month falls on a Saturday, Sunday or legal holiday, including any legal holiday in the District of Columbia, the return is due on the next business day following the Saturday, Sunday or legal holiday. The return must be filed with the Department of Revenue in a form prescribed by the department.

(2) The corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) is due and estimated tax payments for the previous quarter are payable to the department on or before the last day of the 4th, 7th and 10th months of the tax year and of the first month immediately following the end of the tax year.

(3) The department may by rule extend the time for making any return. If the time for filing a return is extended, interest on any unpaid tax at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return was originally required to be filed to the time of payment, shall be added and paid. [2019 c.122 §70; 2019 c.579 §56; 2021 c.572 §10; 2022 c.82 §6; 2023 c.397 §4]

Source: Section 317A.137 — Returns; payment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 320.075 — OR Code / Title 29 / Chapter 320 / Section 320.075
320.075 Joint and several liability for tax
Status: in_force

(1) Each person responsible by law or contract for the operation of an amusement device in this state, together with any officer or partner thereof, shall be liable jointly and severally for the taxes imposed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) and for any penalties arising under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) .

(2) If an amusement device is operated in this state without a tax imposed by ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) having been paid on or before 30 days after the date the tax is due, a penalty of $200 shall be imposed.

(3) The penalty imposed in subsection (2) of this section shall be waived if the sole reason the tax was not paid is because of the failure of the Oregon State Lottery to act under the agreement described in ORS 320.150 (Oregon State Lottery assistance in tax collection responsibilities) . [1999 c.501 §6; 2005 c.94 §92]

Source: Section 320.075 — Joint and several liability for tax; late payment penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 315.646 — OR Code / Title 29 / Chapter 315 / Section 315.646
315.646 Funding in lieu of tax credit certification
Status: in_force

(1) In lieu of the issuance of certifications for tax credit under ORS 315.643 (Opportunity Grant contributions) by the Higher Education Coordinating Commission, the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, appropriate to the commission for deposit into the Opportunity Grant Fund established under ORS 348.266 (Opportunity Grant Fund) an amount equal to the total amount that would otherwise be certified for tax credits during the upcoming fiscal year, based on the amount of contributions and accompanying applications for credit received by the commission during the fiscal year.

(2) If the Legislative Assembly makes the election allowed in subsection (1) of this section:

(a) Any contributions to the Opportunity Grant Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.643 (Opportunity Grant contributions) is pending shall, at the request of the taxpayer, be refunded by the commission; and

(b) A credit under ORS 315.643 (Opportunity Grant contributions) may not be claimed for any contribution made during the current fiscal year. [2018 c.108 §3]

Source: Section 315.646 — Funding in lieu of tax credit certification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 320.183 — OR Code / Title 29 / Chapter 320 / Section 320.183
320.183 Long-term facilities plan for capital improvements
Status: in_force

(1) After deducting the costs of administering a construction tax and payment of refunds of such taxes, a school district shall use net revenues only for capital improvements.

(2) A construction tax may not be imposed under ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) unless the school district imposing the tax develops a long-term facilities plan for making capital improvements. The plan shall be adopted by resolution of the district board of the school district.

(3) As used in this section, “capital improvements”:

(a) Means:

(A) The acquisition of land;

(B) The construction, reconstruction or improvement of school facilities;

(C) The acquisition or installation of equipment, furnishings or other tangible property;

(D) The expenditure of funds for architectural, engineering, legal or similar costs related to capital improvements and any other expenditures for assets that have a useful life of more than one year; or

(E) The payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements.

(b) Does not include operating costs or costs of routine maintenance. [2007 c.829 §6]

Source: Section 320.183 — Long-term facilities plan for capital improvements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.417 — OR Code / Title 29 / Chapter 319 / Section 319.417
319.417 Estimate of tax on fuel used in aircraft
Status: in_force

(1) On or after October 3, 1989, and on or before July 15 of each year thereafter, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the Director of the Oregon Department of Aviation shall estimate, using a methodology approved by the Oregon Transportation Commission, the amount of the motor vehicle fuel tax imposed under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) during the preceding fiscal year with respect to motor vehicle fuel purchased and used in operating aircraft engines and upon which the full tax for motor vehicle fuel has been paid. The estimate shall be reduced by the amount of any refunds actually paid on motor vehicle fuel, excluding those paid on aviation gasoline or jet fuel, during the preceding fiscal year pursuant to ORS 319.330 (Refunds to purchasers of fuel for aircraft) (1).

(2) The Oregon Department of Administrative Services shall certify the amount of the estimate made under subsection (1) of this section to the Department of Transportation, the Director of the Oregon Department of Aviation and the State Treasurer. Thereupon, the amount of the estimate shall be transferred from the Department of Transportation Driver and Motor Vehicle Suspense Account to the State Aviation Account and is continuously appropriated to the Oregon Department of Aviation to carry out the purposes of ORS chapters 835, 836 and 837. [1989 c.101 §2; 1993 c.741 §31; 1999 c.935 §28]

Source: Section 319.417 — Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.673 — OR Code / Title 29 / Chapter 314 / Section 314.673
314.673 Rules
Status: in_force

(1) The Oregon Business Development Department may, after consultation with the Department of Revenue, adopt rules to implement ORS 314.668 (Definitions) to 314.673 (Rules) , including rules that define terms consistently with ORS 314.668 (Definitions) to 314.673 (Rules) . Rules adopted under this section apply only to qualifying investment contracts executed on or after the date the rule is adopted.

(2) On or before February 15 of each odd-numbered year, the Oregon Business Development Department shall report to the Legislative Assembly in the manner provided in ORS 192.245 (Form of report to legislature) regarding the progress of qualifying investment contracts executed under ORS 314.668 (Definitions) to 314.673 (Rules) , including whether each taxpayer subject to a qualifying investment contract has complied with the employment requirement under ORS 314.668 (Definitions) (4). [2012 s.s. c.1 §6]

Source: Section 314.673 — Rules; report to Legislative Assembly , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.381 — OR Code / Title 29 / Chapter 323 / Section 323.381
323.381 Failure to pay tax or timely file report
Status: in_force

The provisions of ORS 314.400 (Penalty for failure to file report or return or to pay tax when due) apply to a person required to pay a tax due or file a report or return under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) who fails to timely pay the tax due or who fails to timely file the report or return required. [1999 c.62 §17 (enacted in lieu of 323.380)]

Source: Section 323.381 — Failure to pay tax or timely file report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.070 — OR Code / Title 29 / Chapter 317 / Section 317.070
317.070 Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions
Status: in_force

Every centrally assessed corporation, the property of which is assessed by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , and every mercantile, manufacturing and business corporation and every financial institution doing business within this state, except as provided in ORS 317.080 (Exempt corporations) and 317.090 (Minimum tax) , shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an excise tax according to or measured by its Oregon taxable income, to be computed in the manner provided by this chapter, at the rate provided in ORS 317.061 (Tax rate) . [Amended by 1957 c.607 §3; 1957 c.709 §1; subsection (3) of 1963 Replacement Part derived from 1957 c.607 §11; 1957 c.709 §2 and 1957 s.s. c.5 §1; 1959 c.631 §2; 1963 c.627 §22 (referred and rejected); 1965 c.322 §1; 1965 c.544 §1; 1971 c.247 §1; 1975 c.368 §5; 1977 c.866 §3; 1982 1 c.16 §11; 1983 c.162 §7; 1985 c.565 §55; 1997 c.154 §50; 1999 c.21 §45; 1999 c.60 §1; 2009 c.403 §3]

Source: Section 317.070 — Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.403 — OR Code / Title 29 / Chapter 305 / Section 305.403
305.403 Appeal of value of state-appraised industrial property in tax court
Status: in_force

(1) An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court.

(2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 (Appeals procedure generally) during the period following the date the tax statements are mailed for the current tax year and ending December 31.

(3) Intentionally left blank —Ed.

(a) The complaint shall be entitled in the name of the person filing the complaint as plaintiff, and the Department of Revenue and the county assessor as defendants.

(b) In answering and defending against the allegations of the complaint:

(A) The department shall respond only to those allegations that relate to the appraisal or assessment performed by the department; and

(B) The county assessor shall respond only to those allegations that relate to the appraisal or assessment performed by the county assessor.

(c) The department and the county assessor shall both remain parties to a proceeding described in this subsection unless either party is dismissed by order of the court.

(4) Service of the complaint upon the department and the county assessor shall be accomplished by the clerk of the tax court mailing a copy of the complaint to the Director of the Department of Revenue and to the county assessor.

(5) As used in this section, “state-appraised industrial property” has the meaning given that term in ORS 306.126 (Appraisal of industrial property by department) and includes those properties appraised by the department for ad valorem property tax purposes. [1995 c.650 §82; 1997 c.541 §58; 2005 c.225 §2; 2005 c.345 §15; 2011 c.111 §1; 2015 c.36 §2]

Source: Section 305.403 — Appeal of value of state-appraised industrial property in tax court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.180 — OR Code / Title 29 / Chapter 319 / Section 319.180
319.180 Payment of tax
Status: in_force

(1) The license tax imposed by ORS 319.020 (Monthly statement by dealer) shall be paid on or before the 25th day of each month to the Department of Transportation which, upon request, shall receipt the dealer therefor.

(2) Except as provided in subsection (4) of this section, to any license tax not paid as required by subsection (1) of this section there shall be added a penalty of one percent of such license tax.

(3) Except as provided in subsection (4) of this section, if the tax and penalty required by subsection (2) of this section are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of 10 percent shall be paid in addition to the penalty provided for in subsection (2) of this section.

(4) If the department determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by subsections (2) and (3) of this section may be waived. Penalties imposed by this section shall not apply when the penalty provided in ORS 319.090 (Immediate collection of tax and interest) has been assessed and paid.

(5) Intentionally left blank —Ed.

(a) If the license tax imposed by ORS 319.020 (Monthly statement by dealer) is not paid as required by subsection (1) of this section, interest shall be charged at the rate of 0.0329 percent per day until the tax and interest have been paid in full.

(b) If the license tax imposed by ORS 319.020 (Monthly statement by dealer) is overpaid, the department may credit interest to the account of the taxpayer in the amount of 0.0329 percent per day up to a maximum amount that equals any interest assessed against the taxpayer under paragraph (a) of this subsection in any given audit period.

(6) No dealer who incurs a tax liability as provided for in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , shall knowingly and willfully fail to report and pay the same to the department as required by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) . [Amended by 1955 c.730 §3; 1957 c.209 §4; 1959 c.505 §5; 1963 c.226 §2; 1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989 c.664 §5; 1999 c.769 §6]

Source: Section 319.180 — Payment of tax; delinquency penalty; interest rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.730 — OR Code / Title 29 / Chapter 323 / Section 323.730
323.730 Persons who may bring actions
Status: in_force

The Attorney General or any person that holds a permit, issued under section 5713 of the Internal Revenue Code, to engage in business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, may bring an action to enforce the provisions of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) or to prevent or restrain violations of ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) . [2003 c.804 §82]

Source: Section 323.730 — Persons who may bring actions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).