ORS § 311.656 — OR Code / Title 29 / Chapter 311 / Section 311.656
311.656 Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment
Status: in_force

(1) No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of the property unless the secured party, an agent or the attorney for the secured party, at least five days before the date of the sale, has mailed or delivered to the tax collector of the county in which the sale is to be held, a copy of the notice of the foreclosure sale. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a list of the personal property or real property machinery and equipment to be sold, together with the name and address of the owners of the property. Failure to mail or deliver the notice shall not invalidate the sale, but the tax collector shall have recourse against the secured party on behalf of the taxing units for any damages sustained on account of failure to mail or deliver the notice.

(2) Upon receipt of the notice under subsection (1) of this section, the tax collector shall determine if the owner of the property has paid the property taxes and if the tax collector finds that the taxes are due and owing, the tax collector, unless the taxes are paid upon demand, shall distrain the property under ORS 311.644 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax) , or so much of the property as may be necessary to pay the taxes, interest, penalties and costs. No transfer of personal property or real property machinery and equipment to the secured party or to the holder of a lien on the property in any way shall affect the lien for property taxes assessed against the property. [1981 c.346 §12; 2001 c.41 §5]

Source: Section 311.656 — Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.805 — OR Code / Title 29 / Chapter 314 / Section 314.805
314.805 Department to administer and enforce laws
Status: in_force

The Department of Revenue shall administer and enforce the tax imposed by any law imposing tax upon or measured by net income. For this purpose the department may divide the state into districts. In each district a branch office may be established. The department may, from time to time, change the limits of such districts. [1957 c.632 §27 (enacted in lieu of 316.705 and 317.505)]

Source: Section 314.805 — Department to administer and enforce laws; enforcement districts; branch offices , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317a.106 — OR Code / Title 29 / Chapter 317a / Section 317a.106
317A.106 Unitary groups
Status: in_force

(1) A unitary group shall register, file and pay taxes under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) as a single taxpayer and may exclude receipts from transactions among its members.

(2) The unitary group shall designate a single member as reporting entity to register, file and pay taxes on behalf of the unitary group. The unitary group may change the reporting entity only when the entity no longer has substantial nexus with this state under ORS 317A.116 (Corporate activity tax imposed on commercial activity) , is no longer a member of the unitary group or as otherwise permitted or required by the Department of Revenue in rule, at which time the unitary group taxpayer shall designate another entity as the reporting entity.

(3) The department may collect identifying information about all members of a unitary group and may require disclosure to the department, for each member, of the commercial activity in Oregon and in the United States.

(4) Notwithstanding the provisions of ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) applicable to unitary groups, unitary group taxpayers may elect to modify unitary group membership to exclude all foreign members with no commercial activity, or amounts realized but by definition excluded from commercial activity, that is sourced to Oregon. The department shall by rule adopt policies and procedures for elections made under this subsection, including:

(a) The time and manner of making or terminating an election;

(b) The allowed duration of an election;

(c) The department’s discretion to disallow an election in whole or in part;

(d) The withdrawal before filing of an election by a taxpayer;

(e) The treatment of property of the unitary group that is transferred into this state;

(f) Filing, payment of fees and registration governing the election; and

(g) Any other policies and procedures that the department deems necessary for the administration and operation of an election allowed under this subsection. [2019 c.122 §60; 2020 s.s.1 c.2 §2; 2021 c.572 §6]

Source: Section 317A.106 — Unitary groups , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 321.204 — OR Code / Title 29 / Chapter 321 / Section 321.204
321.204 Legislative findings and declarations
Status: in_force

The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]

Source: Section 321.204 — Legislative findings and declarations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 311.285 — OR Code / Title 29 / Chapter 311 / Section 311.285
311.285 Rights of occupant or tenant paying tax
Status: in_force

If any tax on any real estate is paid by or collected from an occupant or tenant when there is some other person who, by agreement or otherwise, ought to pay the tax, or any part thereof, the occupant or tenant shall be entitled to recover by action the amount which the person should have paid with interest thereon, or the occupant or tenant may retain the same out of any rent due or accruing from the occupant or tenant to such person for real estate on which the tax is so paid.

Source: Section 311.285 — Rights of occupant or tenant paying tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.724 — OR Code / Title 29 / Chapter 308a / Section 308a.724
308A.724 Application for change of special assessment following disqualification
Status: in_force

(1) Intentionally left blank —Ed.

(a) In order for additional taxes imposed under ORS 308A.703 (Additional taxes upon disqualification) to be deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment), the owner must file an application or claim for classification under another special assessment law.

(b) If the disqualification is effective prior to July 1 in any year, the owner shall file the required claim or application on or before August 1 of that year.

(c) If the disqualification is effective on or after July 1 in any year, the county taxing authorities shall continue the classification on the current assessment and tax rolls, and the owner shall file the required claim or application in the next calendar year in accordance with the laws governing the particular special assessment program.

(2) If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , the owner shall have five years, beginning with the first year in which application is made under this section, to qualify for the two-year farm use requirement of ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) and the income requirement under ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) .

(3) Notwithstanding subsection (1) of this section, an owner may make application under this section at any time within 30 days of the date notice of disqualification is sent by the assessor under ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) .

(4) Notwithstanding subsections (1) to (3) of this section:

(a) An owner of land disqualified from wildlife habitat special assessment under ORS 308A.430 (Disqualification from special assessment) that was previously subject to ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5), except for conservation easement special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5); and

(b) An owner of land disqualified from conservation easement special assessment under ORS 308A.465 (Inspection by holder) , except for wildlife habitat special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5). [1999 c.314 §41; 2003 c.454 §40; 2003 c.539 §20; 2003 c.621 §90; 2007 c.809 §14]

Source: Section 308A.724 — Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation easement land , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.731 — OR Code / Title 29 / Chapter 314 / Section 314.731
314.731 Definitions
Status: in_force

As used in ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit) :

(1) “Adjustment” means a partnership adjustment, as defined in section 6241 of the Internal Revenue Code, whether that adjustment arises from action by the Internal Revenue Service or from the taxpayer’s filing of an amended federal return, a federal refund claim or similar report, including any report made under section 6225(c) of the Internal Revenue Code, or an administrative adjustment request.

(2) “Adjustments report” means a report used by a taxpayer to state adjustments to any partnership-related items.

(3) “Administrative adjustment request” means a request filed by a partnership under section 6227 of the Internal Revenue Code.

(4) “Audited partnership” means a partnership subject to a partnership-level audit from which an adjustment arises.

(5) “Corporate partner” means a partner that is subject to the tax imposed under ORS chapter 317 or 318.

(6) “Direct partner” means a partner that holds an interest directly in a partnership or pass-through entity.

(7) “Federal partnership representative” means the person that a partnership designates for the tax year as the partnership’s representative, or the person the Internal Revenue Service has appointed to act as the federal partnership representative, pursuant to section 6223(a) of the Internal Revenue Code.

(8) “Indirect partner” means a partner in a partnership or pass-through entity that holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(9) “Nonresident partner” means a partner that is not a resident partner and is an individual, a trust or an estate.

(10) “Partnership-level audit” means an examination by the Internal Revenue Service at the partnership level pursuant to sections 6221 to 6241 of the Internal Revenue Code from which an adjustment arises.

(11) “Resident partner” means a partner that is an individual who is a resident of this state as defined in ORS 316.027 (“Resident” defined) for the tax year or is a resident trust or a resident estate as defined in ORS 316.282 (Definitions related to trusts and estates) .

(12) “Reviewed year” means the tax year of a partnership that is required to be or elects to be subject to a partnership-level audit from which adjustments arise.

(13) “Taxpayer” means:

(a) A partner that is subject to the tax imposed under ORS chapter 316, 317 or 318;

(b) A partnership that is subject to a partnership-level audit or that has made an administrative adjustment request; or

(c) A tiered partner of a partnership.

(14) “Tiered partner” means a partner that is a partnership or pass-through entity. [2019 c.132 §2]

Source: Section 314.731 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.266 — OR Code / Title 29 / Chapter 315 / Section 315.266
315.266 Earned income
Status: in_force

(1) Intentionally left blank —Ed.

(a) In addition to any other credit available for purposes of ORS chapter 316, an eligible resident individual shall be allowed a credit against the tax otherwise due under ORS chapter 316 for the tax year in an amount equal to nine percent of the earned income credit allowable to the individual for the same tax year under section 32 of the Internal Revenue Code.

(b) Notwithstanding paragraph (a) of this subsection, for a taxpayer with a dependent under the age of three at the close of the tax year, the credit allowed under this section shall be in an amount equal to 12 percent of the earned income credit allowable to the individual for the same tax year under section 32 of the Internal Revenue Code.

(2) A resident individual may claim a credit under this section, using either a Social Security number or an individual taxpayer identification number, if, but for section 32(m) of the Internal Revenue Code, the individual would otherwise be eligible to claim a credit under section 32 of the Internal Revenue Code. The credit allowed as provided in this subsection shall equal the percentage, as stated in subsection (1) of this section, of the amount that would be allowed on a federal return, based on the amount of the individual’s earned income and the other provisions of section 32 of the Internal Revenue Code.

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

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

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

(6) If the amount allowable as a credit under this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) or 316.583 (Effect of payment of estimated tax or installment) , other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 316 for the tax year, the amount of the excess shall be refunded to the taxpayer as provided in ORS 316.502 (Distribution of revenue to General Fund) .

(7) The Department of Revenue may adopt rules for purposes of this section, including but not limited to rules relating to proof of eligibility, the furnishing of information regarding the federal earned income credit claimed by the taxpayer for the tax year and policies and guidelines for the determination of the amount of credit allowed under subsection (2) of this section.

(8) Refunds attributable to the earned income credit allowed under this section do not bear interest. [1997 c.692 §3; 2001 c.114 §33; 2001 c.660 §56; 2003 c.77 §12; 2005 c.832 §§54,57,59; 2007 c.880 §2; 2013 s.s. c.5 §6d; 2016 c.98 §1; 2019 c.579 §31; 2021 c.525 §49]

Note: Section 6, chapter 880, Oregon Laws 2007, provides:

Sec. 6. ORS 315.266 (Earned income) applies to tax years beginning before January 1, 2026. [2007 c.880 §6; 2013 c.750 §1; 2019 c.579 §32]

Note: Section 32a, chapter 579, Oregon Laws 2019, provides:

Sec. 32a. The amendments to ORS 315.266 (Earned income) by section 31 of this 2019 Act apply to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2019 c.579 §32a]

Source: Section 315.266 — Earned income; use of individual taxpayer identification number in alternative; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 318.010 — OR Code / Title 29 / Chapter 318 / Section 318.010
318.010 Short title
Status: in_force

This chapter shall be known and may be cited as the Corporation Income Tax Act of 1955, and it shall be administered by the Department of Revenue. [1955 c.334 §1]

Source: Section 318.010 — Short title; Department of Revenue to administer chapter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 308a.330 — OR Code / Title 29 / Chapter 308a / Section 308a.330
308A.330 Rules
Status: in_force

The Department of Revenue of the State of Oregon shall make such rules and regulations consistent with ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) as shall be necessary or desirable to permit its effective administration. [Formerly 308.790]

Source: Section 308A.330 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.440 — OR Code / Title 29 / Chapter 323 / Section 323.440
323.440 Department to enforce ORS 323.005 to 323.482
Status: in_force

(1) The Department of Revenue shall enforce the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) The department may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , or perform any other duties imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) upon the department. [1965 c.525 §§87,88; 1995 c.650 §44]

Source: Section 323.440 — Department to enforce ORS 323.005 to 323.482; rules; personnel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.181 — OR Code / Title 29 / Chapter 307 / Section 307.181
307.181 Land acquired or owned by Indian tribe
Status: in_force

(1) Intentionally left blank —Ed.

(a) Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if:

(A) The land is located within the ancient tribal boundaries of the tribe; and

(B) Acquisition of the land by the United States in trust status has been requested or is in process.

(b) The exemption granted under this subsection ceases if the federal government enters a final administrative determination denying the request for acquisition of the land in trust status and:

(A) The deadlines for all available federal administrative appeals and federal judicial review expire with no appeal or review initiated; or

(B) All federal administrative and judicial proceedings arising from or related to the request for or process of acquisition of the land in trust status that have been initiated are completed without overturning the administrative denial of the request.

(2) Intentionally left blank —Ed.

(a) Regardless of ownership, permanent improvements are exempt from state and local property taxes and fees, charges and assessments related to property taxation if the improvements are located on land that is owned by the United States and held in trust pursuant to federal law for:

(A) A federally recognized Indian tribe; or

(B) An individual member of a federally recognized Indian tribe.

(b) The exemption granted under this subsection does not apply to property assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(3) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, property that is owned exclusively by an eligible Indian tribe or by an entity wholly owned by an eligible Indian tribe, or a portion of the property, is exempt from taxation if the property, or the portion of the property, respectively, is used exclusively for government services.

(b) Property described in paragraph (a) of this subsection that may be exempt from taxation as property used exclusively for low income rental housing includes, without limitation, property that:

(A) Is held under lease or a lease purchase agreement by an eligible Indian tribe;

(B) Intentionally left blank —Ed.

(i) Is the property of a partnership, nonprofit corporation or limited liability company of which an eligible Indian tribe is a general partner, limited partner, director, member, manager or general manager; and

(ii) Is leased or rented to low income persons for housing purposes; or

(C) Is used exclusively for an activity that qualifies as an affordable housing activity under 25 U.S.C. 4132.

(c) Property described in paragraph (a) of this subsection may not be exempt from taxation as property that is used exclusively for low income rental housing unless:

(A) All agreements necessary for the construction and operation of the property as low income rental housing are executed before July 1, 2017;

(B) For purposes of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) , the requirements of ORS 307.543 (Exemption limited to levy of governing body adopting ORS 307.540 to 307.548) have been satisfied;

(C) The property is offered for rent or is held for the purpose of developing low income rental housing;

(D) If occupied, the property is occupied solely by low income persons; and

(E) The property is located in a county in which more than 10 percent of the enrolled members of the eligible Indian tribe reside.

(4) As used in this section:

(a) “Eligible Indian tribe” means the Burns Paiute Tribe, the Confederated Tribes of Coos, Lower Umpqua and Siuslaw Indians, the Confederated Tribes of the Grand Ronde Community of Oregon, the Confederated Tribes of Siletz Indians of Oregon, the Confederated Tribes of the Umatilla Indian Reservation, the Confederated Tribes of Warm Springs Reservation of Oregon, the Coquille Indian Tribe, the Cow Creek Band of Umpqua Tribe of Indians or the Klamath Tribes.

(b) “Government services” means services provided by an eligible Indian tribe that:

(A) Are equivalent to services that a state or local government or the federal government customarily provides to its citizens;

(B) Are related to:

(i) Tribal administration;

(ii) Tribal facilities or tribal health facilities;

(iii) Elementary or secondary education or higher education, including community colleges;

(iv) Transportation;

(v) Fire or police;

(vi) Low income rental housing;

(vii) Utility services provided to an Indian reservation or to land held in trust by the United States for the benefit of an eligible Indian tribe; or

(viii) Cemeteries; and

(C) Other than government services related to the uses of property described in subsection (3)(c) of this section, do not generate income.

(c) “Low income”:

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

(B) For purposes of projects undertaken pursuant to the Native American Housing Assistance and Self-Determination Act of 1996 (P.L. 104-330), includes income that qualifies under 24 C.F.R. 5.609.

(d) “Permanent improvements” means “real property” as defined in ORS 307.010 (Definitions of “land” and “real property” for state property tax laws) (1)(b)(B).

(e) “Utility services” means services related to sanitation, sewer, storm drainage and water. [1993 c.266 §2; 1995 c.748 §3; 2001 c.753 §29; 2009 c.453 §1; 2012 c.42 §§1,5; 2015 c.65 §§1,2; 2015 c.180 §§42,43]

Note: Section 4, chapter 42, Oregon Laws 2012, provides:

Sec. 4. (1) On or before January 1 of each year, an eligible Indian tribe as defined in ORS 307.181 (Land acquired or owned by Indian tribe) that is granted tax exemption for property, or a portion of property, used exclusively for low income rental housing under ORS 307.181 (Land acquired or owned by Indian tribe) (3) shall submit a report to the Commission on Indian Services.

(2) The report required under subsection (1) of this section must include:

(a) For each property, or portion of property, the value of the property tax exemption granted under ORS 307.181 (Land acquired or owned by Indian tribe) (3) for the current property tax year as provided to the tribe by the assessor of the county in which the property is located; and

(b) The percentage of the current occupants of each property who are members of an eligible Indian tribe as defined in ORS 307.181 (Land acquired or owned by Indian tribe) . [2012 c.42 §4]

Source: Section 307.181 — Land acquired or owned by Indian tribe , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.350 — OR Code / Title 29 / Chapter 320 / Section 320.350
320.350 Tax moratorium
Status: in_force

(1) A unit of local government that did not impose a local transient lodging tax on July 1, 2003, may not impose a local transient lodging tax on or after July 2, 2003, unless the imposition of the local transient lodging tax was approved on or before July 1, 2003.

(2) A unit of local government that imposed a local transient lodging tax on July 1, 2003, may not increase the rate of the local transient lodging tax on or after July 2, 2003, to a rate that is greater than the rate in effect on July 1, 2003, unless the increase was approved on or before July 1, 2003.

(3) A unit of local government that imposed a local transient lodging tax on July 1, 2003, may not decrease the percentage of total local transient lodging tax revenues that are actually expended to fund tourism promotion or tourism-related facilities on or after July 2, 2003. A unit of local government that agreed, on or before July 1, 2003, to increase the percentage of total local transient lodging tax revenues that are to be expended to fund tourism promotion or tourism-related facilities, must increase the percentage as agreed.

(4) Notwithstanding subsections (1) and (2) of this section, a unit of local government that is financing debt with local transient lodging tax revenues on November 26, 2003, must continue to finance the debt until the retirement of the debt, including any refinancing of that debt. If the tax is not otherwise permitted under subsection (1) or (2) of this section, at the time of the debt retirement:

(a) The local transient lodging tax revenue that financed the debt shall be used as provided in subsection (5) of this section; or

(b) The unit of local government shall thereafter eliminate the new tax or increase in tax otherwise described in subsection (1) or (2) of this section.

(5) Subsections (1) and (2) of this section do not apply to a new or increased local transient lodging tax if all of the net revenue from the new or increased tax, following reductions attributed to collection reimbursement charges, is used consistently with subsection (6) of this section to:

(a) Fund tourism promotion or tourism-related facilities;

(b) Fund city or county services; or

(c) Finance or refinance the debt of tourism-related facilities and pay reasonable administrative costs incurred in financing or refinancing that debt, provided that:

(A) The net revenue may be used for administrative costs only if the unit of local government provides a collection reimbursement charge; and

(B) Upon retirement of the debt, the unit of local government reduces the tax by the amount by which the tax was increased to finance or refinance the debt.

(6) At least 70 percent of net revenue from a new or increased local transient lodging tax shall be used for the purposes described in subsection (5)(a) or (c) of this section. No more than 30 percent of net revenue from a new or increased local transient lodging tax may be used for the purpose described in subsection (5)(b) of this section. [2003 c.818 §11; 2013 c.610 §10; 2018 c.34 §3]

Source: Section 320.350 — Tax moratorium; exceptions; uses of revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.684 — OR Code / Title 29 / Chapter 311 / Section 311.684
311.684 Circumstances requiring payment of deferred tax and interest
Status: in_force

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 (Continuation of deferral after circumstance requiring payment) when:

(1) The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed deferral of property taxes under ORS 311.668 (Eligibility of individuals by age or disability) dies.

(2) Except as provided in ORS 311.683 (Continued deferral after Department of Transportation condemnation) , the property with respect to which deferral of taxes is claimed is sold, or a contract to sell is entered into, or some person other than the taxpayer who claimed the deferral, including a transferee, becomes the owner of the property.

(3) The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of health.

(4) The tax-deferred property, a manufactured structure or floating home, is moved out of the state. [1963 c.569 §15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5; 1997 c.169 §5; 2011 c.723 §8]

Source: Section 311.684 — Circumstances requiring payment of deferred tax and interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.134 — OR Code / Title 29 / Chapter 307 / Section 307.134
307.134 Definition of fraternal organization
Status: in_force

(1) For the purposes of ORS 307.136 (Property of fraternal organizations) , “fraternal organization” means a corporation:

(a) Organized as a corporation not for profit under the laws of any state or national government;

(b) That is not solely a social club but is established under the lodge system with a ritualistic form of work and a representative form of government;

(c) That regularly engages in or provides financial support for some form of benevolent or charitable activity with the purpose of doing good to others rather than for the convenience of its members;

(d) In which no part of the corporation’s income is distributable to its members, directors or officers;

(e) In which no member, officer, agent or employee is paid, or directly or indirectly receives, in the form of salary or other compensation, an amount beyond that which is just and reasonable compensation commonly paid for such services rendered and which has been fixed and approved by the members, directors or other governing body of the corporation; and

(f) That is not a college fraternity or sorority.

(2) For the purposes of ORS 307.136 (Property of fraternal organizations) , “fraternal organization” includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of Pythias, the Knights of Columbus, the Benevolent and Protective Order of Elks, the Fraternal Order of Eagles, the Loyal Order of Moose, the Independent Order of Odd Fellows, the Oregon State Grange, the American Legion, the Veterans of Foreign Wars, the International Association of Lions Clubs, the Soroptimist International, the Rotary International and the Kiwanis International. [1961 c.543 §§3,4; 2005 c.389 §1]

Source: Section 307.134 — Definition of fraternal organization , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 310.234 — OR Code / Title 29 / Chapter 310 / Section 310.234
310.234 Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
Status: repealed

If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district’s ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (3), (4) or (5), whichever is applicable, shall be further adjusted to reflect the amount of the offset. Except as provided in this section, the adjusted rate shall not be used for any purpose under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) other than determination of the district’s ad valorem property taxes for the tax year beginning July 1, 1997. [1997 c.541 §32a; 1999 c.1078 §71]

Note: 321.312 was repealed by section 26, chapter 621, Oregon Laws 2003. The text of 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) for the repeal of 321.312 has not been made.

Source: Section 310.234 — Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 317.705 — OR Code / Title 29 / Chapter 317 / Section 317.705
317.705 Definitions
Status: in_force

As used in ORS 317.705 (Definitions) to 317.715 (Tax return of corporation in affiliated group making consolidated federal return) :

(1) “Affiliated group” means an affiliated group of corporations as defined in section 1504 of the Internal Revenue Code.

(2) “Unitary group” means a corporation or group of corporations engaged in business activities that constitute a unitary business.

(3) Intentionally left blank —Ed.

(a) “Unitary business” means a business enterprise in which there exists directly or indirectly between the members or parts of the enterprise a sharing or exchange of value as demonstrated by:

(A) Centralized management or a common executive force;

(B) Centralized administrative services or functions resulting in economies of scale; or

(C) Flow of goods, capital resources or services demonstrating functional integration.

(b) “Unitary business” may include, but is not limited to, a business enterprise the activities of which:

(A) Are in the same general line of business (such as manufacturing, wholesaling or retailing); or

(B) Constitute steps in a vertically integrated process (such as the steps involved in the production of natural resources, which might include exploration, mining, refining and marketing).

(c) Whether two or more corporations that are included in the same consolidated federal return are engaged in a unitary business may be determined by making reference to any corporation that is owned or controlled directly or indirectly by the same interests. [1984 c.1 §4; 1985 c.802 §30a; 1997 c.325 §45; 2007 c.323 §1; 2017 c.181 §1]

Source: Section 317.705 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.469 — OR Code / Title 29 / Chapter 315 / Section 315.469
315.469 Biodiesel used in home heating
Status: in_force

(1) A resident individual shall be allowed a tax credit against the taxes otherwise due under ORS chapter 316 for costs paid or incurred to purchase fuel for primary home space heating that is at least 20 percent biodiesel. The credit allowed under this section is the lesser of five cents per gallon or $200.

(2) The credit allowed in any one tax year may not exceed the tax liability of the taxpayer and may not be carried forward to a subsequent tax year.

(3) For each tax year for which a credit is claimed under this section, the taxpayer shall maintain records sufficient to determine the taxpayer’s purchase of qualifying fuel for primary home space heating. A taxpayer shall maintain the records required under this subsection for at least five years.

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

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

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

(7) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the contribution of each. [2007 c.739 §28; 2015 c.629 §37]

Note: See note under 315.465 (Biofuels and fuel blends) .

Source: Section 315.469 — Biodiesel used in home heating , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.872 — OR Code / Title 29 / Chapter 307 / Section 307.872
307.872 Heavy equipment rental tax
Status: in_force

(1) A tax of two percent is imposed on the rental price received for any qualified heavy equipment.

(2) The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is made.

(3) Qualified heavy equipment is exempt from any and all ad valorem property taxes if rental of the qualified heavy equipment is subject to taxation under this section.

(4) Notwithstanding ORS 315.037 (Tax expenditures applicable for limited time) , the exemption granted under subsection (3) of this section does not have a maximum term.

(5) The Department of Revenue may adopt rules necessary for the administration and enforcement of the heavy equipment rental tax under ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) . [2018 c.64 §§2,10]

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

Source: Section 307.872 — Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.821 — OR Code / Title 29 / Chapter 307 / Section 307.821
307.821 Disqualification
Status: in_force

(1) If, after an exemption under ORS 307.818 (Beach access sites) is granted, the county assessor determines that the property or a portion of the property is not managed, operated or maintained in a manner consistent with ORS 307.818 (Beach access sites) :

(a) The exemption granted under ORS 307.818 (Beach access sites) may be terminated;

(b) For the first tax year following the date of termination and each succeeding tax year, the property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the determination, to be collected and distributed in the same manner as other real property tax, an amount equal to the amount of tax that would have been due on the property had it not been exempt under ORS 307.818 (Beach access sites) for each of the years during which the property was exempt from taxation under ORS 307.818 (Beach access sites) , not to exceed 15 tax years.

(2) The assessment and tax rolls shall show “potential additional tax liability” for each property granted exemption under ORS 307.818 (Beach access sites) .

(3) No additional taxes shall be imposed under subsection (2) of this section if the property becomes disqualified for exemption under ORS 307.818 (Beach access sites) because the property is destroyed by fire, act of God or other natural disaster.

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.

(5) A property that has lost eligibility for exemption under ORS 307.818 (Beach access sites) may requalify for exemption beginning with the tax year following payment of any additional taxes. [1999 c.872 §5]

Source: Section 307.821 — Disqualification; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.743 — OR Code / Title 29 / Chapter 308a / Section 308a.743
308A.743 Disqualification limited when land subject to certain plans, easements, deed restrictions or leases
Status: in_force

(1) Land that is specially assessed under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) , 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) , 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) or 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) , or land that is exempt from property tax under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) , may not be disqualified from the special assessment or exemption, and may not be subject to additional taxes under ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) or other law, if the property owner has:

(a) Entered into a wildlife habitat conservation and management plan, as described in ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) , approved by the State Department of Fish and Wildlife;

(b) Executed a conservation easement, as defined in ORS 271.715 (Definitions for ORS 271.715 to 271.795) , or a deed restriction and the land:

(A) Is managed in compliance with the conservation easement or deed restriction; and

(B) Continues to meet the requirements for special assessment or exemption. The existence of the conservation easement or deed restriction may not cause the disqualification of the land from special assessment or exemption or preclude the disqualification of the land from special assessment or exemption for some other reason; or

(c) With respect to specially assessed irrigated farmland, an active in-stream lease for water rights appurtenant to the irrigated farmland under ORS 537.348 (Purchase, lease or gift of water right for conversion to in-stream water right) (2) and the farmland is being used according to accepted farming practices that are a mode of operation customarily utilized in conjunction with farm use.

(2) A property owner who executes a conservation easement may convey the easement to a land trust or other qualified entity without a loss of benefits under this section.

(3) In order for land to be subject to this section:

(a) The conservation easement, deed restriction or wildlife habitat conservation and management plan must be recorded in the records of the clerk of the county in which the land is located; and

(b) A copy of the conservation easement, deed restriction, wildlife habitat conservation and management plan or final order issued by the Water Resources Department approving an in-stream lease, along with the property tax account number for the land, must be sent to the county assessor. [2001 c.708 §3; 2003 c.454 §§50,52; 2003 c.539 §35; 2003 c.621 §93; 2007 c.809 §15; 2023 c.520 §1]

Note: The amendments to 308A.743 (Disqualification limited when land subject to certain plans, easements, deed restrictions or leases) by section 1, chapter 520, Oregon Laws 2023, apply to property tax years beginning on or after July 1, 2024. See section 2, chapter 520, Oregon Laws 2023. The text that applies to property tax years beginning before July 1, 2024, is set forth for the user’s convenience.

Source: Section 308A.743 — Disqualification limited when land subject to certain plans, easements, deed restrictions or leases; procedural requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317.286 — OR Code / Title 29 / Chapter 317 / Section 317.286
317.286 Nonrecognition of transactions with related foreign sales corporation
Status: in_force

(1) To derive Oregon taxable income, federal taxable income shall be modified to the extent necessary to not recognize for Oregon tax purposes any transaction between the taxpayer and a related foreign sales corporation. The taxpayer shall be considered to have entered directly into any transactions with third parties that are treated for federal income tax purposes as having been entered into by a related foreign sales corporation. To satisfy the requirements of this section:

(a) No deduction shall be allowed to a taxpayer for any payment to a related foreign sales corporation; and

(b) No income or expense that would be attributed to a taxpayer but for the provisions of sections 921 to 927 of the Internal Revenue Code shall be treated as attributable to a related foreign sales corporation.

(2) As used in this section, “foreign sales corporation” means a foreign sales corporation as defined in section 922 of the Internal Revenue Code. [1985 c.802 §22e]

Source: Section 317.286 — Nonrecognition of transactions with related foreign sales corporation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.590 — OR Code / Title 29 / Chapter 307 / Section 307.590
307.590 Definitions for ORS 307.590 to 307.596
Status: in_force

(1) As used in ORS 307.590 (Definitions for ORS 307.590 to 307.596) to 307.596 (Assessment upon expiration or termination of exemption) :

(a) “Adopting jurisdiction” means the governing body of a city or county that adopts an exemption law.

(b) “Eligible property” means property described in subsection (3) of this section.

(c) “Exemption law” means an ordinance or resolution adopted pursuant to subsection (2) of this section.

(2) Intentionally left blank —Ed.

(a) The governing body of a city or county may adopt by ordinance or resolution a law granting a property tax exemption for property described in subsection (3) of this section.

(b) The ordinance or resolution may include any other conditions for the exemption that do not conflict with ORS 307.590 (Definitions for ORS 307.590 to 307.596) to 307.596 (Assessment upon expiration or termination of exemption) .

(3) Property of an owner, lessee or other person responsible for paying the taxes on the property is eligible for exemption under this section if the property is:

(a) Intentionally left blank —Ed.

(A) A newly constructed accessory dwelling unit as defined in ORS 215.501 (Conversion of historic homes to accessory dwelling units) ; or

(B) A duplex, triplex or quadplex that has been newly converted from a single-family dwelling; and

(b) During the period of the exemption:

(A) Used as the occupant’s primary residence; and

(B) Not rented out for consideration as transient lodging for any duration.

(4) For purposes of this section, property shall be considered newly constructed or newly converted if, following the completion of the construction or conversion, a certificate of occupancy was issued for the property at any time within the 12-month period immediately preceding the date on which an application for the exemption is first filed under ORS 307.592 (Application process) .

(5) Intentionally left blank —Ed.

(a) Eligible property shall be exempt from taxation for an initial property tax year and for the four succeeding property tax years, provided the conditions for eligibility are met for each year, including the filing of timely applications.

(b) Only one exemption may be granted per tax account.

(6) Intentionally left blank —Ed.

(a) An exemption law may not take effect unless:

(A) Upon request of the adopting jurisdiction, the governing bodies of the other taxing districts having territory within the boundaries of the city or county vote to approve the exemption; and

(B) The combined rates of taxation of the city or county and all approving taxing districts equal 51 percent or more of the total combined rate of taxation on the eligible property.

(b) If the exemption law takes effect, the exemption shall apply to all property tax levies of all taxing districts in which the exempt property is located.

(c) The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an exemption law amended by the adopting jurisdiction pursuant to subsection (7) of this section.

(7) Intentionally left blank —Ed.

(a) An adopting jurisdiction may adopt at any time an ordinance or resolution amending the terms of an exemption law adopted pursuant to this section, subject to the approval of the taxing districts under subsection (6)(a) of this section, or repealing the exemption law.

(b) Notwithstanding paragraph (a) of this subsection, property that has been granted an exemption under the exemption law before the effective date of the amendment shall continue to receive the exemption under the terms in effect at the time the exemption was first granted.

(8) The exemption granted under this section is in addition to and not in lieu of any other property tax limit, exemption or partial exemption, special assessment or deferral.

(9) ORS 315.037 (Tax expenditures applicable for limited time) does not apply to this section. [2023 c.583 §1]

Note: 307.590 (Definitions for ORS 307.590 to 307.596) to 307.596 (Assessment upon expiration or termination of exemption) 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 307.590 — Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.875 — OR Code / Title 29 / Chapter 305 / Section 305.875
305.875 Rights of taxpayer in meeting or communication with department
Status: in_force

In any meeting or communication with the Department of Revenue, including but not limited to audits, conferences, interviews and any other meeting or communication between the taxpayer and the department, the taxpayer shall have the following rights, unless waived by the taxpayer:

(1) The right to an explanation, by an officer or employee of the department before or during the meeting of:

(a) The audit, conference or meeting process and the taxpayer’s rights under such process; and

(b) The collection process and the taxpayer’s rights under such process.

(2) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer’s own equipment, and at the taxpayer’s own expense.

(3) If the department makes an audio recording of the meeting, the taxpayer has the right to advance notice of the recording and a copy of the recording upon request. The taxpayer shall reimburse the department the reasonable cost of the copy.

(4) The right to consult with an attorney, certified public accountant, enrolled agent, or an other person permitted to represent a taxpayer at any meeting before the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person. This subsection does not apply to a meeting initiated by an administrative subpoena.

(5) The right to be represented by anyone who is permitted to represent the taxpayer before the department, as provided under ORS 305.239 (Qualifications of persons representing taxpayer) and 305.245 (Representation before tax court magistrate by officer or employee of county or department) .

(6) The right not to be present, if represented, at the meeting unless subpoenaed by the department pursuant to ORS 305.190 (Subpoenaing and examining witnesses, books and papers) , or other laws of this state. [1989 c.625 §70; 1995 c.650 §112a]

Source: Section 305.875 — Rights of taxpayer in meeting or communication with department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.555 — OR Code / Title 29 / Chapter 307 / Section 307.555
307.555 Property burdened by affordable housing covenant used for owner-occupied housing
Status: in_force

(1) As used in this section and ORS 307.558 (Termination of exemption for noncompliance) :

(a) “Affordable housing covenant” and “eligible covenant holder” have the meanings given those terms under ORS 456.270 (Definitions for ORS 456.270 to 456.295) .

(b) “Condominium unit” or “unit” has the meaning given that term under ORS 100.005 (Definitions) .

(c) “Permanent” means for a period of not less than 99 years.

(2) Upon compliance with ORS 307.162 (Claiming exemption) , land owned by an eligible covenant holder that is burdened by an affordable housing covenant requiring permanent affordability is exempt from ad valorem property taxation if, for any property tax year:

(a) The improvements on the land constitute owner-occupied housing;

(b) Owner-occupied housing is being constructed or rehabilitated on the land for a reasonable period;

(c) The land is being held for a reasonable period for the construction of owner-occupied housing;

(d) The owner-occupied housing on the land is unoccupied while offered for sale as owner-occupied housing; or

(e) The owner is required to be absent from the owner-occupied housing on the land by reason of health or active military service.

(3) Intentionally left blank —Ed.

(a) Upon compliance with ORS 307.162 (Claiming exemption) , 27 percent of the assessed value of an owner-occupied condominium unit burdened by an affordable housing covenant requiring permanent affordability is exempt from ad valorem property taxation.

(b) An owner-occupied condominium unit that otherwise remains eligible shall continue to receive the partial property tax exemption granted under this subsection if, for any property tax year:

(A) The unit is being rehabilitated for a reasonable period and will constitute owner-occupied housing after the rehabilitation is complete;

(B) The unit is unoccupied while offered for sale as owner-occupied housing; or

(C) The owner is required to be absent from the unit by reason of health or active military service.

(4) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, for purposes of subsections (2)(b) and (c) and (3)(b)(A) of this section, “reasonable period” means a period not exceeding seven years.

(b) If, before the end of the sixth consecutive property tax year for which land or an owner-occupied condominium unit is granted an exemption or partial exemption in the circumstances described in subsection (2)(b) or (c) or (3)(b)(A) of this section, the eligible covenant holder or owner believes that the construction, rehabilitation or holding period, as applicable, will continue past the end of the next following property tax year, the eligible covenant holder or owner may claim a three-year extension by filing a notice of extension with the county assessor.

(c) The extension becomes effective if the notice of extension is filed on or before April 1 preceding the first property tax year for which the extension is claimed and is accompanied by a filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the land or the owner-occupied condominium unit as of the most recent assessment date.

(5) Each year that a parcel of land or an owner-occupied condominium unit is granted exemption or partial exemption under this section, the county assessor shall enter on the assessment and tax roll that the property is exempt or partially exempt and is subject to potential additional taxes as provided under ORS 307.558 (Termination of exemption for noncompliance) by adding the notation “potential additional taxes.”

(6) ORS 315.037 (Tax expenditures applicable for limited time) does not apply to this section. [2021 c.466 §1]

Note: 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) and 307.558 (Termination of exemption for noncompliance) 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 307.555 — Property burdened by affordable housing covenant used for owner-occupied housing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.640 — OR Code / Title 29 / Chapter 314 / Section 314.640
314.640 Allocation to this state of interest and dividends
Status: in_force

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state. [1965 c.152 §8]

Source: Section 314.640 — Allocation to this state of interest and dividends , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.195 — OR Code / Title 29 / Chapter 305 / Section 305.195
305.195 Written interrogatories
Status: in_force

(1) The Department of Revenue may serve upon any taxpayer written interrogatories to be answered by the taxpayer served or, if the taxpayer served is a corporation, partnership or association, by any officer or agent, who shall furnish such information as is available to the taxpayer. Interrogatories may be served by the department whenever it deems it necessary for the purpose of determining the tax liability of any taxpayer having income from business activity which is taxable both within and without the state. The request for the interrogatories shall explain the nature of the department’s inquiry, the use to be made of the information, and the rights of appeal provided under subsection (4) of this section. The use of interrogatories shall be available at all times prior to a final order or determination by the department in the matter being investigated.

(2) Each interrogatory shall be answered separately and fully in writing under oath, unless it is objected to, in which event the reasons for objection shall be stated in lieu of an answer. The answers are to be signed by the person making them. All objections made to written interrogatories must be signed by the attorney for the party making the objection, or by the party if the party has no attorney. The taxpayer upon whom the interrogatories have been served shall serve a copy of the answers, and objections if any, within 30 days after the service of the interrogatories.

(3) If any taxpayer refuses or fails to answer an interrogatory within the time required, the department may apply to the Oregon Tax Court for an order requiring answer of the interrogatory served. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the taxpayer against whom it is directed to appear before the court on such date as the court shall designate in its order and show cause why the taxpayer should not answer the interrogatory of the department. The order shall require appearance in the county in which the person resides or has a place of business, or if there is no residence or place of business, at the court at Salem, Oregon, or in any event at such place as is agreeable to the parties and the court. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Upon failure of such person to show cause for noncompliance, the court shall make an order requiring the person to comply with the demand of the department within such time as the court shall direct. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state.

(4) If, after the taxpayer has been served with the department’s interrogatories, the taxpayer has reason to believe that the taxpayer has not been fully informed by the department as to the nature of the department’s inquiry or the use by the department of the information supplied, the taxpayer may, within 30 days after service upon the taxpayer, serve upon the department a demand for full information as to such inquiry and use. The department shall answer the demand within 30 days of receipt. If no answer is made by the department, or if answer is made and the answer is deemed unsatisfactory by the taxpayer, the taxpayer may within 30 days of the department’s answer, or 60 days of the demand if no answer has been made, apply to the Oregon Tax Court for an order requiring answer of the department by filing a petition in the manner provided by law for filing a personal income tax appeal to the court. The department shall answer and, after hearing, the court shall make such disposition of the matter as it deems necessary to achieve justice. [1977 c.866 §8]

Note: 305.195 (Written interrogatories) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.195 — Written interrogatories; contents; time and manner of service; answer; objection; order for answer; demand for information by taxpayer; order for information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.216 — OR Code / Title 29 / Chapter 311 / Section 311.216
311.216 Notice of intention to add omitted property to rolls
Status: in_force

(1) Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property subject to assessment by the Department of Revenue, or any buildings, structures, improvements or timber on land previously assessed without the same, has from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls or on any such rolls for any year or years not exceeding five years prior to the last certified roll, the assessor shall give notice as provided in ORS 311.219 (Notice of intention to assess omitted property) .

(2) Property or the excess cost of property, after adjustment to reflect real market value, shall be presumed to be omitted property subject to additional assessment as provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) whenever the assessor discovers or receives credible information:

(a) That the addition of any building, structure, improvement, machinery or equipment was not reported in a return filed under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns) ; or

(b) That the cost as of January 1 of any building, structure, improvement, machinery or equipment reported in a return required by the assessor under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns) exceeds the cost stated in the return.

(3) If the tax collector discovers or receives credible information or if the tax collector has reason to believe that any property subject to taxation has been omitted from the tax roll, the tax collector shall immediately bring this to the attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27]

Source: Section 311.216 — Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.062 — OR Code / Title 29 / Chapter 308a / Section 308a.062
308A.062 Qualification of exclusive farm use zone farmland
Status: in_force

(1) Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , unless disqualified under other provisions of law.

(2) Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [1999 c.314 §5]

Source: Section 308A.062 — Qualification of exclusive farm use zone farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.520 — OR Code / Title 29 / Chapter 314 / Section 314.520
314.520 State agency authority over certain electronic funds transfer payments
Status: in_force

ORS 314.505 (Estimate of tax liability by corporations) , 314.518 (Estimated tax payments by electronic funds transfer) and 316.198 (Payment by electronic funds transfer) do not alter the authority under ORS 293.525 (Payments to and by state agencies by electronic funds transfers) of a state agency to require by rule that certain payments to the agency be made by electronic funds transfer. [1997 c.299 §6; 2001 c.114 §39; 2005 c.28 §2]

Note: 314.520 (State agency authority over certain electronic funds transfer payments) 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 314.520 — State agency authority over certain electronic funds transfer payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.116 — OR Code / Title 29 / Chapter 316 / Section 316.116
316.116 Credit for alternative energy device
Status: in_force

(1) Intentionally left blank —Ed.

(a) A resident individual shall be allowed a credit against the taxes otherwise due under this chapter for costs paid or incurred for construction or installation of each of one or more alternative energy devices in or at a dwelling.

(b) A credit against the taxes otherwise due under this chapter is not allowed for an alternative energy device that does not meet or exceed all applicable federal, state and local requirements for energy efficiency, including equipment codes, state and federal appliance standards, the state building code, specialty codes and any other standards.

(2) Intentionally left blank —Ed.

(a) For each category one alternative energy device other than an alternative fuel device or an alternative energy device that uses solar radiation for domestic water heating or swimming pool heating, the credit allowed under this section may not exceed the lesser of 50 percent of the cost of the alternative energy device or $1,500, and shall be computed as follows:

(A) For a category one alternative energy device that is not an alternative fuel device, the credit shall be based upon the first year energy yield of the alternative energy device that qualifies under ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) to 469B.118 (Forfeiture of tax credits) . The amount of the credit shall be the same whether for collective or noncollective investment.

(B) For each category one alternative energy device for a dwelling, the credit shall be based upon the first year energy yield in kilowatt hours per year multiplied by 60 cents per dwelling utilizing the alternative energy device used for space heating, cooling, electrical energy or domestic water heating.

(C) Except as provided in paragraph (c) of this subsection, for each category one alternative energy device used for swimming pool, spa or hot tub heating, the credit shall be based upon the first year energy yield in kilowatt hours per year multiplied by 15 cents.

(b) For each alternative fuel device, the credit allowed under this section may not exceed the lesser of 50 percent of the cost of the alternative fuel device or $750.

(c) For each category one alternative energy device that uses solar radiation for:

(A) Domestic water heating, the credit allowed under this section shall be based upon 50 percent of the cost of the device or the first year energy yield in kilowatt hours per year multiplied by $2, whichever is lower, up to $6,000.

(B) Swimming pool heating, the credit allowed under this section shall be based upon 50 percent of the cost of the device or the first year energy yield in kilowatt hours per year multiplied by 20 cents, whichever is lower, up to $2,500.

(d) Intentionally left blank —Ed.

(A) For each category two alternative energy device that is a solar electric system or fuel cell system, the credit allowed under this section may not exceed the lesser of $3 per watt of installed output or $6,000.

(B) For each category two alternative energy device that is a wind electric system, the credit allowed under this section may not exceed the lesser of $6,000 or the first year energy yield in kilowatt hours per year multiplied by $2.

(3) Intentionally left blank —Ed.

(a) Notwithstanding subsection (2)(a), (c) or (d) of this section, the total amount of the credits allowed in any one tax year may not exceed the tax liability of the taxpayer or $1,500 for each alternative energy device, whichever is less. Unused credit amounts may be carried forward as provided in subsection (8) of this section, but may not be carried forward to a tax year that is more than five tax years following the first tax year for which any credit was allowed with respect to the category two alternative energy device that is the basis for the credit.

(b) Notwithstanding subsection (2)(d) of this section, the total amount of the credit for each device allowed under subsection (2)(d) of this section may not exceed 50 percent of the total installed cost of the category two alternative energy device.

(4) The State Department of Energy may by rule provide for a lesser amount of incentive for each type of alternative energy device as market conditions warrant.

(5) To qualify for a credit under this section, all of the following are required:

(a) The alternative energy device must be purchased, constructed, installed and operated in accordance with ORS 469B.100 (Definitions for ORS 469B.100 to 469B.118) to 469B.118 (Forfeiture of tax credits) and a certificate issued thereunder.

(b) The taxpayer who is allowed the credit must be the owner or contract purchaser of the dwelling or dwellings served by the alternative energy device or the tenant of the owner or of the contract purchaser and must:

(A) Use the dwelling or dwellings served by the alternative energy device as a principal or secondary residence; or

(B) Rent or lease, under a residential rental agreement, the dwelling or dwellings to a tenant who uses the dwelling or dwellings as a principal or secondary residence.

(c) The credit must be claimed for the tax year in which the alternative energy device was purchased if the device is operational by April 1 of the next following tax year.

(6) The credit provided by this section does not affect the computation of basis under this chapter.

(7) The total credits allowed under this section in any one year may not exceed the tax liability of the taxpayer.

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

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

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

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

(12) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the contribution of each. However, a spouse living in a separate principal residence may claim the tax credit in the same amount as permitted a single person.

(13) As used in this section, unless the context requires otherwise:

(a) “Collective investment” means an investment by two or more taxpayers for the acquisition, construction and installation of an alternative energy device for one or more dwellings.

(b) “Noncollective investment” means an investment by an individual taxpayer for the acquisition, construction and installation of an alternative energy device for one or more dwellings.

(c) “Taxpayer” includes a transferee of a verification form under ORS 469B.106 (Claim for tax credits) (8).

(14) Notwithstanding any provision of subsections (1) to (4) of this section, the sum of the credit allowed under subsection (1) of this section plus any similar credit allowed for federal income tax purposes may not exceed the cost for the acquisition, construction and installation of the alternative energy device. [1977 c.196 §8; 1979 c.670 §2; 1981 c.894 §3; 1983 c.684 §14; 1983 c.768 §1; 1987 c.492 §1; 1989 c.626 §6; 1989 c.880 §§9,11; 1995 c.746 §19; 1997 c.325 §41; 1997 c.534 §3; 1999 c.21 §41; 1999 c.623 §1; 2005 c.832 §5; 2007 c.843 §29; 2009 c.909 §47; 2011 c.730 §69; 2012 c.45 §12; 2015 c.629 §41; 2015 c.701 §§26,27; 2016 c.29 §4]

Note: Section 5a (1), chapter 832, Oregon Laws 2005, provides:

Sec. 5a. (1) A taxpayer may not be allowed a credit under ORS 316.116 (Credit for alternative energy device) if the first tax year for which the credit would otherwise be allowed with respect to an alternative energy device begins on or after January 1, 2018. [2005 c.832 §5a; 2007 c.843 §35; 2009 c.913 §12; 2011 c.83 §16; 2011 c.730 §67(1)]

Note: Section 75, chapter 730, Oregon Laws 2011, provides:

Sec. 75. The State Department of Energy may not issue certifications for more than $10 million in potential tax credits for third-party alternative energy device installations in any tax year. [2011 c.730 §75]

Source: Section 316.116 — Credit for alternative energy device; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.525 — OR Code / Title 29 / Chapter 311 / Section 311.525
311.525 Property acquired by state remains subject to tax lien
Status: in_force

If the State of Oregon acquires title to real property through foreclosure of mortgage held on the property by the state, or other means in settlement of existing indebtedness in favor of the state, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the principal amount thereof. Any lien for taxes attaching to any such real property prior to the execution of the deed to the state shall be a valid and subsisting lien thereon. [Amended by 1997 c.170 §49]

Source: Section 311.525 — Property acquired by state remains subject to tax lien; cancellation of interest and penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.684 — OR Code / Title 29 / Chapter 321 / Section 321.684
321.684 Authority of department to make certain disclosures
Status: in_force

(1) The Department of Revenue may:

(a) Furnish to any taxpayer or authorized representative, upon request of the taxpayer or authorized representative, a copy of the taxpayer’s forest products harvest tax report or return required by ORS 321.045 (Payment of tax) or 321.741 (Due dates for severance tax return and payment) that is filed with the department for any year, or a copy of any report filed by the taxpayer in connection with the return.

(b) Publish a list of taxpayers who are entitled to unclaimed tax refunds.

(c) Publish statistics classified so as to prevent the identification of taxable value or any particulars contained in any report or return.

(d) Disclose a taxpayer’s name, address and Social Security number or employer identification number to the extent necessary in connection with the processing and mailing of forms for any report or return required in the administration of ORS 321.045 (Payment of tax) and 321.741 (Due dates for severance tax return and payment) .

(e) Disclose to the State Forester, upon request of the forester, for the purpose of soliciting nominations and recommendations referred to in ORS 526.610 (Oregon Forest Resources Institute) , the names of producers meeting producer class qualifications established under ORS 526.610 (Oregon Forest Resources Institute) who filed forest products harvest tax returns.

(f) Disclose appraisal data collected to make determinations of specially assessed value of forestland under ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) to any member of a forestland value advisory committee the department has convened under ORS 321.213 (Forestland value advisory committee) .

(2) The department also may disclose and give access to information described in ORS 321.682 (Confidentiality of reports, returns and appraisal data) to:

(a) The Commissioner of Internal Revenue or authorized representative, for tax purposes only.

(b) The United States Forest Service, Bureau of Land Management and the State Forestry Department pursuant to their regulatory programs and for investigative purposes related to timber theft.

(c) The Attorney General, assistants and employees in the Department of Justice or other legal representative of the State of Oregon, to the extent the department considers disclosure or access necessary for the performance of the duties of advising or representing the department pursuant to ORS 321.045 (Payment of tax) and 321.741 (Due dates for severance tax return and payment) .

(d) Employees of the State of Oregon, other than the Department of Revenue or Department of Justice, to the extent the department considers disclosure or access necessary for such employees to perform their duties under contracts or agreements between the department and any other department, agency or subdivision of the State of Oregon in the department’s administration of the tax laws.

(e) The Legislative Revenue Officer or the authorized representative of the Legislative Revenue Officer upon compliance with ORS 173.850 (Department of Revenue to provide assistance) . The officer or representative may not remove from the premises of the department any materials that would reveal the identity of any taxpayer or any other person or the volume of harvest and value reported on individual returns and reports.

(f) Any agency of the State of Oregon, or any person, or any officer or employee of the agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State as Auditor of Public Accounts under section 2, Article VI of the Constitution of the State of Oregon.

(3) Each officer or employee of the department and each person described or referred to in subsection (2)(b) to (f) of this section to whom disclosure or access to the tax information is given under subsection (2) of this section or any other provision of state law, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of ORS 321.682 (Confidentiality of reports, returns and appraisal data) and 321.686 (Penalty for violation of ORS 321.682) relating to penalties for the violation of ORS 321.682 (Confidentiality of reports, returns and appraisal data) , and shall, as a condition of employment or performance of duties, execute a certificate for the department, in a form prescribed by the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of ORS 321.682 (Confidentiality of reports, returns and appraisal data) . [1989 c.1083 §19; 1991 c.949 §24; 1993 c.653 §22; 1995 c.225 §1; 1999 c.1078 §81; 2001 c.860 §27; 2003 c.423 §8; 2003 c.454 §61; 2003 c.621 §46; 2005 c.94 §105]

Source: Section 321.684 — Authority of department to make certain disclosures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 314.053 — OR Code / Title 29 / Chapter 314 / Section 314.053
314.053 Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 14, chapter 614, Oregon Laws 2007, apply to transactions or activities occurring on or after January 1, 2007, in tax years beginning on or after January 1, 2007.

(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 Deficit Reduction Act of 2005 (P.L. 109-171), the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222), the Pension Protection Act of 2006 (P.L. 109-280) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2007, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to statutes by sections 1 to 14, chapter 614, Oregon Laws 2007, 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, 2007, 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 14, chapter 614, Oregon Laws 2007, 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 14, chapter 614, Oregon Laws 2007, for a tax year beginning before January 1, 2007, 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, 2007, and before January 1, 2008, is filed, whichever period expires later. [2007 c.614 §15]

Note: 314.053 (Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)) 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 614, Oregon Laws 2007,” for the words “this 2007 Act” in section 15, chapter 614, Oregon Laws 2007, compiled as 314.053 (Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)) . 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 2007 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.053 — Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.125 — OR Code / Title 29 / Chapter 317 / Section 317.125
317.125 Other tax credits limited
Status: in_force

Notwithstanding any other provision of law creating a tax credit against corporate excise or income taxes, a taxpayer claiming a tax credit under ORS 317.124 (Long term enterprise zone facilities) may not claim any type of tax credit otherwise authorized by law against taxes that are otherwise due under this chapter that are equal to or less than the tax credit threshold amount computed under ORS 317.124 (Long term enterprise zone facilities) (7), to the extent the taxpayer offsets the taxpayer’s tax liability for the tax year with a credit allowed under ORS 317.124 (Long term enterprise zone facilities) . Notwithstanding ORS 314.078 (Determination of tax credit amounts) , a taxpayer may forgo using a tax credit otherwise allowed under ORS 317.124 (Long term enterprise zone facilities) in order to use other tax credits in a tax year. [2001 c.292 §9; 2005 c.667 §4]

Source: Section 317.125 — Other tax credits limited; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.525 — OR Code / Title 29 / Chapter 307 / Section 307.525
307.525 Action against landlord for failure to reduce rent
Status: in_force

In addition to any other provision of law, if a landlord violates ORS 307.517 (Criteria for exemption) (1)(c), a tenant may recover damages in an amount triple the actual damages sustained as a result of the violation. The court may award reasonable attorney fees to the prevailing party in an action under this section. [1989 c.803 §6; 1995 c.618 §62]

Source: Section 307.525 — Action against landlord for failure to reduce rent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317.725 — OR Code / Title 29 / Chapter 317 / Section 317.725
317.725 Adjustments to prevent double taxation or deduction
Status: in_force

(1) Intentionally left blank —Ed.

(a) If any provision of the Internal Revenue Code or of ORS 317.705 (Definitions) to 317.715 (Tax return of corporation in affiliated group making consolidated federal return) , relating to the use of consolidated federal returns, requires that any amount be added to or deducted from federal consolidated taxable income or the Oregon taxable income subject to taxation under this chapter or ORS chapter 318 that previously had been added to or deducted from income upon or with respect to which tax liability was measured under the Oregon law in effect prior to the taxpayer’s taxable year as to which ORS 317.705 (Definitions) to 317.715 (Tax return of corporation in affiliated group making consolidated federal return) , are first effective, an appropriate adjustment shall be made to the income for the year or years subject to ORS 317.705 (Definitions) to 317.715 (Tax return of corporation in affiliated group making consolidated federal return) , so as to prevent the double taxation or double deduction of any such amount that previously had entered into the computation of income upon or with respect to which tax liability was measured.

(b) If it appears to the Department of Revenue that a corporation making a return under this chapter or ORS chapter 318 is required to make any adjustment to federal consolidated taxable income pursuant to ORS 317.715 (Tax return of corporation in affiliated group making consolidated federal return) , that is unduly burdensome or that produces an inequitable or unreasonable result, the department, upon application by the corporation, may relieve the corporation of the requirement and may permit or require any other adjustment to be made to fairly reflect income and produce an equitable result. The department shall adopt rules prescribing the method by which a corporation may apply for relief under this paragraph.

(2) Notwithstanding the provisions of ORS 317.013 (Adoption of parts of Internal Revenue Code and application of federal laws and regulations) , any regulation promulgated pursuant to sections 1501 to 1505 of the Internal Revenue Code which makes reference to provisions of the Internal Revenue Code with respect to which modifications to federal taxable income are prescribed under this chapter shall not be applied to the extent the regulation conflicts with the provisions of this chapter.

(3) The Department of Revenue shall not make any adjustment under this section if the resulting increase or decrease in tax liability would be less than $250. [1984 c.1 §19; 1985 c.802 §31]

Source: Section 317.725 — Adjustments to prevent double taxation or deduction; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.287 — OR Code / Title 29 / Chapter 305 / Section 305.287
305.287 Determination of real market value of property tax account or components
Status: in_force

Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (Unit of property) (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]

Source: Section 305.287 — Determination of real market value of property tax account or components , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.255 — OR Code / Title 29 / Chapter 314 / Section 314.255
314.255 Collection of taxes due after revocation of certification of pollution control facility
Status: in_force

(1) Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (Procedure to revoke certification) (1), the Department of Revenue immediately shall collect any taxes due by reason of such revocation, and shall have the benefit of all laws of this state pertaining to the collection of income and excise taxes. No assessment of such taxes shall be necessary and no statute of limitation shall preclude the collection of such taxes.

(2) No tax relief shall be allowed under ORS 307.405 (Pollution control facilities) or 315.304 (Pollution control facilities) for any pollution control facility constructed or used by or for the benefit of any governmental or quasi-governmental body or public corporation or form thereof, except where such facilities are used for resource recovery. [1967 c.592 §§16,17; 1969 c.493 §83; 1979 c.531 §5]

Source: Section 314.255 — Collection of taxes due after revocation of certification of pollution control facility; exceptions to tax relief allowed for pollution control facility , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 310.232 — OR Code / Title 29 / Chapter 310 / Section 310.232
310.232 Subtraction of urban renewal increment from assessed value
Status: in_force

The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 (1997-1998 compression of consolidated rates) by subtracting any assessed value in the district attributable to an urban renewal increment in the district. [1997 c.541 §31]

Source: Section 310.232 — Subtraction of urban renewal increment from assessed value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 315.154 — OR Code / Title 29 / Chapter 315 / Section 315.154
315.154 Definitions for crop donation credit
Status: in_force

As used in this section and ORS 315.156 (Crop donation) :

(1) “Apparently wholesome food” means:

(a) Food fit for human consumption; and

(b) Food that meets all quality and labeling standards imposed by federal, state or local laws, even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus or other condition.

(2) “Crop” means an agricultural crop producing food for human consumption and includes, but is not limited to, bedding plants that produce food, orchard stock intended for the production of food and livestock that may be processed into food for human consumption.

(3) “Food bank or other charitable organization” means any organization located in this state, including but not limited to a gleaning cooperative, that is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code and that has as a principal or ongoing purpose the distribution of food to children or homeless, unemployed, elderly or low-income individuals.

(4) “Grower” includes a person who raises livestock.

(5) “Qualified donation” means the harvest or post-harvest contribution in Oregon of a crop or a portion of a crop grown primarily to be sold for cash that is donated by the grower of the crop to a gleaning cooperative, food bank or other charitable organization engaged in the distribution of food without charge, at such a time that the crop is still usable as food for human consumption and:

(a) The grower of the crop has supplied any crop contract quota with the wholesale or retail buyer;

(b) If the grower of the crop is a party to a contingent supply contract, the wholesale or retail buyer reduces the crop quota that was reasonably anticipated to be supplied by the grower; or

(c) The grower of the crop otherwise determines to make a donation of apparently wholesome food.

(6) “Wholesale market price” means the market price for the produce determined either by:

(a) The amount paid to the grower by the last previous cash buyer of the particular crop; or

(b) In the event there is no previous cash buyer, a market price based upon the market price of the nearest regional wholesale buyer or the regional u-pick market price. [1993 c.730 §16 (enacted in lieu of 316.089); 1999 c.21 §39; 2001 c.222 §1]

Source: Section 315.154 — Definitions for crop donation credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.808 — OR Code / Title 29 / Chapter 311 / Section 311.808
311.808 When refund on real property, manufactured structure or floating home prohibited
Status: in_force

A refund of property taxes under ORS 311.806 (Refund of taxes on real and personal property) (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:

(1) A mortgagee has requested the tax statement for the property under ORS 311.252 (Copy of tax statement to be sent to mortgagee paying taxes) and has paid the tax on the property.

(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]

Source: Section 311.808 — When refund on real property, manufactured structure or floating home prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.762 — OR Code / Title 29 / Chapter 305 / Section 305.762
305.762 Election for direct deposit of personal income tax refund
Status: in_force

(1) At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the taxpayer.

(2) The election shall be made on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax year or at such other time and manner as the department may prescribe by rule. [2001 c.111 §2; 2019 c.33 §1]

Source: Section 305.762 — Election for direct deposit of personal income tax refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.080 — OR Code / Title 29 / Chapter 307 / Section 307.080
307.080 Mining claims
Status: in_force

Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.

Source: Section 307.080 — Mining claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.596 — OR Code / Title 29 / Chapter 307 / Section 307.596
307.596 Assessment upon expiration or termination of exemption
Status: in_force

(1) Upon the earlier of the date on which the five-year period of exemption granted under an exemption law expires, or new property or new improvements as defined in ORS 308.149 (Definitions for ORS 308.149 to 308.166) are added to the tax account that includes exempt eligible property, the eligible property shall:

(a) Have for the immediately succeeding property tax year a maximum assessed value as determined under ORS 308.156 (Subdivision or partition) (5); and

(b) Be assessed and taxed as other property similarly situated is assessed and taxed.

(2) Subsection (3) of this section applies if, as of January 1 of any assessment year within the five-year period of the exemption, the eligible property:

(a) Is no longer occupied as the primary residence of any individual; or

(b) Has been rented out for consideration as transient lodging for any duration.

(3) Intentionally left blank —Ed.

(a) Upon discovery by the adopting jurisdiction, or notice from the taxpayer to the adopting jurisdiction, that a circumstance listed in subsection (2) of this section has occurred, the adopting jurisdiction shall notify the county assessor of the circumstance.

(b) Upon receipt of the notice, the county assessor shall:

(A) Immediately terminate the property’s exemption;

(B) For the immediately succeeding property tax year, determine the maximum assessed value of the property under ORS 308.156 (Subdivision or partition) (5);

(C) Assess and tax the property as other property similarly situated is assessed and taxed; and

(D) Notwithstanding ORS 311.235 (Bona fide purchaser) , add to the general property tax roll for the property tax year next following the date of termination, to be collected and distributed in the same manner as other ad valorem property taxes, an amount equal to the difference between the taxes assessed against the eligible property during the period of the exemption and the taxes that would have been assessed against the property if it had never been granted the exemption, for each of the years for which the eligible property was granted the exemption.

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2023 c.583 §4]

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

(Multiple-Unit Housing)

Source: Section 307.596 — Assessment upon expiration or termination of exemption; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.609 — OR Code / Title 29 / Chapter 321 / Section 321.609
321.609 Enforcement of certain statutes by department
Status: in_force

(1) ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) and 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall be enforced and the taxes imposed by ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) and 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed by ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(2) For the purpose of determining the taxes imposed by ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , the department may:

(a) Require any person to furnish any information deemed necessary.

(b) Examine the books, records and files of such person.

(c) Subpoena and examine witnesses and administer oaths.

(d) Enter upon and inspect the land of any owner of the land from which any timber has been harvested. [Formerly 321.135; 1999 c.21 §55; 2003 c.454 §59; 2003 c.621 §44a]

Source: Section 321.609 — Enforcement of certain statutes by department; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308a.360 — OR Code / Title 29 / Chapter 308a / Section 308a.360
308A.360 City and county authorization required for exemption of riparian land within city and urban growth boundary
Status: in_force

(1) Land located within the boundaries of a city and an urban growth boundary is exempt from the ad valorem property taxes of the city and county in which the land is located if:

(a) The governing bodies of the city and the county in which the land is located have both adopted ordinances or resolutions:

(A) Permitting the designation of land as riparian land; and

(B) If possible, describing how the city or county will provide technical assistance to landowners preparing riparian management plans pursuant to ORS 308A.359 (Standards and criteria for exemption) and will monitor landowner compliance with approved plans; and

(b) The land qualifies for designation and exemption as riparian land under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) .

(2) Copies of the authorizing ordinances or resolutions must be given to the county assessor and to the State Department of Fish and Wildlife. [2001 c.925 §6]

Source: Section 308A.360 — City and county authorization required for exemption of riparian land within city and urban growth boundary , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.056 — OR Code / Title 29 / Chapter 315 / Section 315.056
315.056 Conditions for transfer of tax credit
Status: in_force

(1) Transfer of any transferable tax credit that is allowed under this chapter or ORS chapter 316 or 317 and that is transferred on or after January 1, 2020, is conditioned upon compliance with this section and ORS 315.052 (Limitation on transfer or sale of credit) and 315.053 (Restriction on types of transferees) .

(2) The Department of Revenue may require that the person that has earned the credit and the taxpayer that intends to claim the credit jointly file a notice of tax credit transfer with the department on or before the earliest of the following dates:

(a) A date 30 days after the transfer of the credit;

(b) The date on which the transferee files a return; or

(c) The due date, including extensions, of the transferee’s return.

(3) The notice shall be given on a form prescribed by the department that contains:

(a) The name and address of the transferor and of the transferee;

(b) The taxpayer identification number of the transferor and of the transferee;

(c) The dates on which the person earning the credit received certifications for the credit;

(d) The amount of the credit that is certified, the amount that is being transferred and the amount that is being retained by the transferor; and

(e) Any other information required by the department.

(4) Intentionally left blank —Ed.

(a) If a tax credit must be claimed over multiple tax years, a transferor may separately transfer the entirety of that portion corresponding to each tax year to one or more transferees, subject to subsection (5) of this subsection.

(b) Any amount of credit that would be allowed due only to a carryforward provision may not be transferred.

(5) Any transfer of a tax credit or a portion of a tax credit must be completed no later than the earliest of the following dates in relation to the tax return on which it is claimed:

(a) The original due date, including extensions, of the transferor’s return;

(b) The date on which the transferor’s return is actually filed;

(c) The original due date, including extensions, of the transferee’s return; or

(d) The date on which the transferee’s return is actually filed.

(6) Notwithstanding subsection (5) of this section, if the transferor is a tax-exempt entity, the transfer must be completed on or before a date one year after the close of the tax year for which the credit receives final certification. As used in this subsection “tax-exempt entity” means a government agency or an organization that is recognized as exempt under section 501(c)(3) of the Internal Revenue Code.

(7) The transferee shall claim the credit in accordance with the credit provisions for the tax years in which the credit is allowed.

(8) The department by rule may establish policies and procedures for the implementation of this section. [2019 c.483 §2]

Source: Section 315.056 — Conditions for transfer of tax credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317a.122 — OR Code / Title 29 / Chapter 317a / Section 317a.122
317A.122 Exclusion for subcontracting payments
Status: in_force

An exclusion from taxable commercial activity shall be allowed for subcontracting payments for labor costs that are made by a general contractor, as defined in ORS 701.005 (Definitions) , to a subcontractor, as defined in ORS 701.410 (Definitions) , pursuant to a contract for residential real estate construction. The exclusion under this section:

(1) Shall be allowed only for single-family residential construction located in Oregon;

(2) Is not allowed for payment for materials, land or permits;

(3) Is not allowed for payments between subcontractors; and

(4) Shall be 15 percent of payments for labor by the general contractor. [2019 c.579 §58]

Note: Section 59, chapter 579, Oregon Laws 2019, provides:

Sec. 59. Section 58 of this 2019 Act [ 317A.122 (Exclusion for subcontracting payments) ] applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2019 c.579 §59]

Source: Section 317A.122 — Exclusion for subcontracting payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 311.565 — OR Code / Title 29 / Chapter 311 / Section 311.565
311.565 Effect of tax collector’s failure to keep address or give notice
Status: in_force

The failure of the tax collector to keep true and correct addresses, as provided in ORS 311.560 (Noting address on tax roll) , or to give the notice in the manner and form as provided for by ORS 311.545 (Notice of delinquent taxes on real property) to 311.550 (Return address on envelope containing notice) , shall not invalidate any proceeding to collect taxes, but shall subject the tax collector to any damages sustained by any person injured by the failure of the tax collector to keep the addresses or to give the notice. [Amended by 1953 c.47 §3; 1981 c.346 §6]

Source: Section 311.565 — Effect of tax collector’s failure to keep address or give notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.301 — OR Code / Title 29 / Chapter 317 / Section 317.301
317.301 Deferral of deduction for certain amounts deductible under federal law
Status: in_force

(1) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 108 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 108 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(2) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(3) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 179 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 179 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(4) Amounts added to federal taxable income for Oregon tax purposes under subsections (1) to (3) of this section may thereafter be subtracted from federal taxable income for Oregon tax purposes in the tax year for which the amounts would have been allowed as a deduction on the taxpayer’s federal income tax return under the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer. [2009 c.909 §39; 2011 c.7 §30]

Note: Section 31, chapter 7, Oregon Laws 2011, provides:

Sec. 31. ORS 316.739 (Deferral of deduction for certain amounts deductible under federal law) and 317.301 (Deferral of deduction for certain amounts deductible under federal law) apply to tax years beginning on or after January 1, 2009, and before January 1, 2011. [2011 c.7 §31]

Source: Section 317.301 — Deferral of deduction for certain amounts deductible under federal law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.047 — OR Code / Title 29 / Chapter 316 / Section 316.047
316.047 Transitional provision to prevent doubling income or deductions
Status: in_force

If any provision of the Internal Revenue Code or of this chapter requires that any amount be added to or deducted from federal gross income or the net income taxable under this chapter that previously had been added to or deducted from net income taxable under the Oregon law in effect prior to the taxpayer’s taxable year as to which this chapter is first effective, then, in such event, appropriate adjustment shall be made to the net income for the year or years subject to this chapter so as to prohibit the double taxation or the double deduction of any such amount that previously had entered into the computation of taxable income. Differences such as the difference in basis of property used by the taxpayer for federal and Oregon income tax returns and on account of the treatment of operating losses shall be resolved by application of this principle. However, the Department of Revenue, in its audit of a return, shall not apply any adjustment under this section which, in its opinion, if applied would result in an increase or decrease of tax liability of less than $25. [1969 c.493 §13; 1987 c.293 §8]

Source: Section 316.047 — Transitional provision to prevent doubling income or deductions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.687 — OR Code / Title 29 / Chapter 311 / Section 311.687
311.687 Loss of eligibility for deferral when disability ceases
Status: in_force

(1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) if the basis for deferral was the disability of the individual and the individual no longer has a disability and:

(a) Is younger than 62 years of age; or

(b) Is 62 years of age or older and filed the claim for deferral jointly with an individual who is younger than 62 years of age and who is not a person with a disability.

(2) The property taxes that are ineligible for deferral under subsection (1) of this section are those property taxes attributable to the homestead of the individual for tax years beginning subsequent to the loss of disability, until the individual again qualifies for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(3) Nothing in this section shall affect the continued deferral of taxes that have been deferred for tax years beginning prior to the loss of disability. [1999 c.1097 §6a; 2007 c.70 §80]

Source: Section 311.687 — Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.824 — OR Code / Title 29 / Chapter 316 / Section 316.824
316.824 Definitions for ORS 316.824 and 316.832
Status: in_force

As used in ORS 316.824 (Definitions for ORS 316.824 and 316.832) and 316.832 (Travel expenses for loggers) :

(1) “Forest products” means any merchantable form including but not limited to logs, poles and piling, into which a fallen tree may be cut before it undergoes manufacturing.

(2) “Logger” means a person commonly known as a faller or bucker who furnishes and maintains personal equipment in the commercial harvesting of forest products and who is paid on a per-unit cut basis.

(3) “Logging operation site” means the specific location of the commercial harvesting of forest products.

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

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

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

(5) “Traveling expenses” includes gas, oil and automobile repairs and maintenance but does not include meals or lodging. [Formerly 316.061]

Source: Section 316.824 — Definitions for ORS 316.824 and 316.832 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.355 — OR Code / Title 29 / Chapter 323 / Section 323.355
323.355 Report of sales on common carriers in interstate or foreign passenger service
Status: in_force

On or before the 20th day of each month the common carriers and authorized persons specified in ORS 323.040 (Sales to common carriers in interstate or foreign passenger service exempted) shall file with the Department of Revenue a report of the sales of cigarettes made by them on the facilities of the carriers in Oregon in the preceding calendar month in such detail and form as the department may prescribe, submitting with the report the amount of the tax due under ORS 323.040 (Sales to common carriers in interstate or foreign passenger service exempted) . [1965 c.525 §77]

Source: Section 323.355 — Report of sales on common carriers in interstate or foreign passenger service , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.599 — OR Code / Title 29 / Chapter 315 / Section 315.599
315.599 Fees
Status: in_force

(1) The Department of Transportation may charge and collect a fee from taxpayers for preliminary or final certification of short line rehabilitation projects under ORS 315.595 (Preliminary certification) and 315.597 (Final certification) . The fee may not exceed the cost to the department of issuing certifications.

(2) All fees collected under this section shall be deposited in the State Treasury to the credit of the Railroad Fund established under ORS 824.014 (Railroad Fund) . Moneys deposited under this section are continuously appropriated to the Department of Transportation for the purpose of administering and enforcing the provisions of ORS 315.591 (Definitions) to 315.603 (Tax credit limit for biennium) . [2019 c.579 §11]

Source: Section 315.599 — Fees; appropriation for expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.693 — OR Code / Title 29 / Chapter 311 / Section 311.693
311.693 Application to delay foreclosure
Status: in_force

(1) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 (Taxes unpaid before deferral as lien) may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120 (Period during which property held by county) .

(2) Intentionally left blank —Ed.

(a) Upon receipt of an application under subsection (1) of this section, the county assessor shall approve or deny the application.

(b) If the application is denied, the owner may appeal to the circuit court in the county where the tax-deferred homestead property is located within 90 days after notice in writing of the denial is mailed to the owner by the county assessor.

(c) Orders of the circuit court in an appeal taken under this subsection may be appealed to the Court of Appeals within the time and in the manner provided under ORS 312.210 (Appeal) . [1983 c.793 §3; 2011 c.723 §13; 2021 c.535 §12]

Source: Section 311.693 — Application to delay foreclosure; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.666 — OR Code / Title 29 / Chapter 311 / Section 311.666
311.666 Definitions for ORS 311.666 to 311.701
Status: in_force

As used in ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) :

(1) “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(2) “County median RMV” means the median real market value entered on the last certified assessment and tax roll for all residential improved properties in the county in which a homestead is located that are classified as 1-0-1 pursuant to the rule adopted by the Department of Revenue under ORS 308.215 (Contents of assessment roll) .

(3) “Disabled heir” means a person with a disability who is:

(a) An heir, legatee, devisee or distributee of a deceased individual whose homestead has been granted deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) ;

(b) A grantee of the homestead under a transfer on death deed granted by the deceased individual; or

(c) A grantee of the homestead under a deed granted by the trustee of a trust established by the deceased individual.

(4) “Homestead” means the owner occupied principal dwelling, either real or personal property, owned by the taxpayer and the tax lot upon which it is located. If the homestead is located in a multiunit building, the homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the unit consisting of the homestead compared to the total value of the building exclusive of the common elements, if any.

(5) “Household income” means the aggregate income of the taxpayer and the spouse of the taxpayer who occupy the homestead, that was received during the calendar year for which the claim is filed. “Household income” includes payments received by the taxpayer or the spouse of the taxpayer under the federal Social Security Act for the benefit of a minor child or minor children who occupy the homestead.

(6) “Income” means “adjusted gross income” as defined in the federal Internal Revenue Code, as defined in ORS 305.842 (Application of Internal Revenue Code to certain property tax laws) , relating to the measurement of taxable income of individuals, estates and trusts, with the following modifications:

(a) There shall be added to adjusted gross income the following items of otherwise exempt income:

(A) The gross amount of any otherwise exempt pension less return of investment, if any.

(B) Child support received by the taxpayer.

(C) Inheritances.

(D) Gifts and grants, the sum of which are in excess of $500 per year.

(E) Amounts received by a taxpayer or spouse of a taxpayer for support from a parent who is not a member of the taxpayer’s household.

(F) Life insurance proceeds.

(G) Accident and health insurance proceeds, except reimbursement of incurred medical expenses.

(H) Personal injury damages.

(I) Sick pay that is not included in federal adjusted gross income.

(J) Strike benefits excluded from federal gross income.

(K) Worker’s compensation, except for reimbursement of medical expense.

(L) Military pay and benefits.

(M) Veteran’s benefits.

(N) Payments received under the federal Social Security Act that are excluded from federal gross income.

(O) Welfare payments, except as follows:

(i) Payments for medical care, drugs and medical supplies, if the payments are not made directly to the welfare recipient;

(ii) In-home services authorized and approved by the Department of Human Services; and

(iii) Direct or indirect reimbursement of expenses paid or incurred for participation in work or training programs.

(P) Nontaxable dividends.

(Q) Nontaxable interest not included in federal adjusted gross income.

(R) Rental allowance paid to a minister that is excluded from federal gross income.

(S) Income from sources without the United States that is excluded from federal gross income.

(b) Adjusted gross income shall be increased due to the disallowance of the following deductions:

(A) The amount of the net loss, in excess of $1,000, from all dispositions of tangible or intangible properties.

(B) The amount of the net loss, in excess of $1,000, from the operation of a farm or farms.

(C) The amount of the net loss, in excess of $1,000, from all operations of a trade or business, profession or other activity entered into for the production or collection of income.

(D) The amount of the net loss, in excess of $1,000, from tangible or intangible property held for the production of rents, royalties or other income.

(E) The amount of any net operating loss carryovers or carrybacks included in federal adjusted gross income.

(F) The amount, in excess of $5,000, of the combined deductions or other allowances for depreciation, amortization or depletion.

(G) The amount added or subtracted, as required within the context of this section, for adjustments made under ORS 316.680 (Modification of taxable income) (2)(d) and 316.707 (Computation of depreciation of property under federal law) to 316.737 (Amount specially taxed under federal law to be included in computation of state taxable income) .

(c) “Income” does not include the following:

(A) Any governmental grant that must be used by the taxpayer for rehabilitation of the homestead of the taxpayer.

(B) Any refund of Oregon personal income taxes that were imposed under ORS chapter 316.

(7) Intentionally left blank —Ed.

(a) “Net worth” means the sum of the current market value of all assets, including real property, cash, savings accounts, bonds and other investments, after deducting outstanding liabilities.

(b) “Net worth” does not include the value of a homestead for which deferral is claimed under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , the cash value of life insurance policies on the life of a taxpayer or tangible personal property owned by a taxpayer.

(8) “Person with a disability” means an individual who has been determined to be eligible to receive or who is receiving federal Social Security benefits due to disability or blindness, including an individual who is receiving Social Security survivor benefits in lieu of Social Security benefits due to disability or blindness.

(9) “Tax-deferred property” means the property upon which taxes are deferred under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(10) “Taxes” or “property taxes” means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll.

(11) “Taxpayer” means an individual who has filed, as an individual or jointly, a claim for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(12) Intentionally left blank —Ed.

(a) “Transferee” means, without limitation, an heir, legatee, devisee, distributee of an estate of a deceased individual, the assignee or donee of an insolvent individual or a person acting in a fiduciary capacity on behalf of a transferee.

(b) “Transferee” does not mean a bona fide purchaser for value.

(13) “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor. [1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1; 2007 c.70 §77; 2011 c.723 §1; 2012 c.13 §3; 2015 c.348 §11; 2016 c.33 §16; 2017 c.315 §16; 2017 c.527 §17; 2021 c.535 §1]

Source: Section 311.666 — Definitions for ORS 311.666 to 311.701 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.277 — OR Code / Title 29 / Chapter 316 / Section 316.277
316.277 Associations taxable as corporations exempt from chapter
Status: in_force

(1) An association, trust or other unincorporated organization that is taxable as a corporation for federal income tax purposes is not subject to tax under this chapter, but is taxable as a corporation under ORS chapter 317 or 318, or both, as provided therein.

(2) An association, trust or other unincorporated organization that is not taxable as a corporation for federal income tax purposes but by reason of its purposes or activities is exempt from federal income tax except with respect to its unrelated business taxable income, is taxable under this chapter on such federally taxable income. [1969 c.493 §41; 1973 c.402 §21]

Source: Section 316.277 — Associations taxable as corporations exempt from chapter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.635 — OR Code / Title 29 / Chapter 305 / Section 305.635
305.635 Rate of withholding to be designated by city or county
Status: in_force

The city or county shall designate clearly the rate of withholding to be used by the State of Oregon or political subdivision and shall provide forms acceptable to the state or political subdivision to be used in reporting and remitting taxes withheld pursuant to the agreement. [1969 c.574 §3]

Source: Section 305.635 — Rate of withholding to be designated by city or county; forms , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.044 — OR Code / Title 29 / Chapter 315 / Section 315.044
315.044 Statement of purpose
Status: in_force

For each proposed legislative measure that is submitted for filing and that creates a tax credit or provides for expanded allowance, in amount or duration, of tax credit, the chief sponsor or a proponent of the measure shall submit to a legislative committee related to revenue a statement of purpose. In the statement of purpose, the chief sponsor or proponent shall address at a minimum the items forming the basis of the report required under ORS 315.051 (Report by Legislative Revenue Officer) . [2015 c.641 §2]

Source: Section 315.044 — Statement of purpose , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.057 — OR Code / Title 29 / Chapter 305 / Section 305.057
305.057 Delegation of authority
Status: in_force

Whenever a power is granted to the Director of the Department of Revenue, the power may be exercised by such officer or employee within the Department of Revenue as designated in writing by the director. Any such designation shall be filed in the office of the Secretary of State. [1969 c.520 §7; 1975 c.605 §15a]

Source: Section 305.057 — Delegation of authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.312 — OR Code / Title 29 / Chapter 316 / Section 316.312
316.312 Determination of Oregon share of income
Status: in_force

(1) The share of a nonresident estate or trust of items of income, gain, loss and deduction entering into the definition of distributable net income and the share for purpose of ORS 316.127 (Income of nonresident from Oregon sources) of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss and deduction shall be determined as follows:

(a) To the amount of items of income, gain, loss and deduction that enter into the definition of distributable net income there shall be added or subtracted, as the case may be, the modifications to federal taxable income described in this chapter to the extent they relate to items of income, gain, loss and deduction that also enter into the definition of distributable net income. No modification shall be made under this section that has the effect of duplicating an item already reflected in the definition of distributable net income.

(b) The amount determined under paragraph (a) of this subsection shall be allocated among the estate or trust and its beneficiaries (including, solely for the purpose of this allocation, resident beneficiaries) in proportion to their respective shares of federal distributable net income. The amounts so allocated have the same character as for federal income tax purposes. If an item entering into the computation of such amounts is not characterized for federal income tax purposes, it has the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust.

(c) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph (a) of this subsection shall be in proportion to the beneficiary’s share of the estate or trust income for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.

(2) The Department of Revenue may by regulation establish such other method or methods of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources in this state, and in the modifications related thereto, as may be appropriate and equitable. [1969 c.493 §49; 1975 c.705 §7]

Source: Section 316.312 — Determination of Oregon share of income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.671 — OR Code / Title 29 / Chapter 308 / Section 308.671
308.671 Elective exemption of certain communication-related property
Status: in_force

(1) A company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) that owns, leases or uses property listed in subsection (2) of this section may elect property described in one paragraph of subsection (2) of this section to be exempt from ad valorem property taxation.

(2) The property referred to in subsection (1) of this section consists of:

(a) Licenses granted by the Federal Communications Commission.

(b) If the company is in the business of communication, franchises.

(c) Satellites that are used by the company to provide communication services directly to retail customers or that are being constructed for such use and Federal Communications Commission licenses related to the use of the satellites to provide the communication services.

(3) The value of the property listed in subsection (2) of this section shall be equal to the cost of the property carried in the accounting records of the owner of the property, less the accrued depreciation reserve for the property. [Formerly 307.126]

Source: Section 308.671 — Elective exemption of certain communication-related property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.628 — OR Code / Title 29 / Chapter 319 / Section 319.628
319.628 Grounds for refusal to issue user’s or seller’s license
Status: in_force

(1) The Department of Transportation may refuse to issue a user’s license or a seller’s license to a person who applies as provided in ORS 319.560 (Application for and issuance of user’s license) or 319.621 (Seller’s license) if the department finds that the person:

(a) Was the holder of a license revoked under ORS 319.630 (Revocation of license) ;

(b) Is applying for a license on behalf of a real party in interest whose license was revoked under ORS 319.630 (Revocation of license) ;

(c) Was an officer, director, owner or managing employee of a nonindividual licensee whose license was revoked under ORS 319.630 (Revocation of license) ;

(d) Owes a debt to the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) ;

(e) Had a license issued by a jurisdiction other than Oregon to sell or use untaxed use fuel that was revoked or canceled for cause, whether the license was held by the person as an individual or as an officer, director, owner or managing employee or on behalf of a real party in interest;

(f) In any jurisdiction, pleaded guilty to or was convicted of a crime directly related to the sale, use or distribution of use fuel, whether as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of use fuel;

(g) Had a civil judgment imposed for conduct involving fraud, misrepresentation, conversion or dishonesty, as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of use fuel;

(h) Misrepresented or concealed a material fact in obtaining a license or in the reinstatement thereof;

(i) Violated a statute or administrative rule regarding fuel taxation or distribution;

(j) Failed to cooperate with the department’s investigations by:

(A) Not furnishing requested documents;

(B) Not furnishing when requested to do so a full and complete written explanation of a matter under investigation by the department; or

(C) Not responding to a subpoena issued by the department; or

(k) Failed to comply with an order issued by the department.

(2) In addition to refusal of a license for reasons specified in subsection (1) of this section, the department may refuse to issue a user’s license or seller’s license for any other reason the department deems sufficient.

(3) Before refusing to issue a license under this section, the department shall grant the applicant a hearing and shall give the applicant at least 10 days’ written notice of the time and place of the hearing. The hearing shall be a contested case hearing under the provisions of ORS chapter 183.

(4) For purpose of consideration of an application for a license, the department may inspect or investigate the records of this state or of any other jurisdiction to verify the information on the application and to verify the applicant’s criminal and licensing history. [1999 c.769 §20]

Source: Section 319.628 — Grounds for refusal to issue user’s or seller’s license; hearing; records inspection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.265 — OR Code / Title 29 / Chapter 305 / Section 305.265
305.265 Deficiency notice
Status: in_force

(1) Except as provided in ORS 305.305 (Procedure where deficiency based on federal or other state audit report) , the provisions of this section apply to all reports or returns of tax or tax liability filed with the Department of Revenue under the revenue and tax laws administered by it, except those filed under ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) .

(2) As soon as practicable after a report or return is filed, the department shall examine or audit it, if required by law or the department deems such examination or audit practicable. If the department discovers from an examination or an audit of a report or return or otherwise that a deficiency exists, it shall compute the tax and give notice to the person filing the return of the deficiency and of the department’s intention to assess the deficiency, plus interest and any appropriate penalty. Except as provided in subsection (3) of this section, the notice shall:

(a) State the reason for each adjustment;

(b) Give a reference to the statute, regulation or department ruling upon which the adjustment is based; and

(c) Be certified by the department that the adjustments are made in good faith and not for the purpose of extending the period of assessment.

(3) When the notice of deficiency described in subsection (2) of this section results from the correction of a mathematical or clerical error and states what would have been the correct tax but for the mathematical or clerical error, such notice need state only the reason for each adjustment to the report or return.

(4) With respect to any tax return filed under ORS chapter 314, 316, 317 or 318, deficiencies shall include but not be limited to the assertion of additional tax arising from:

(a) The failure to report properly items or amounts of income subject to or which are the measure of the tax;

(b) The deduction of items or amounts not permitted by law;

(c) Mathematical errors in the return or the amount of tax shown due in the records of the department; or

(d) Improper credits or offsets against the tax claimed in the return.

(5) Intentionally left blank —Ed.

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

(b) Within 30 days from the date of the notice of deficiency, the person given notice shall pay the deficiency with interest computed to the date of payment and any penalty proposed. Or within that time the person shall advise the department in writing of objections to the deficiency, and may request a conference with the department, which shall be held prior to the expiration of the one-year period set forth in subsection (7) of this section.

(6) If a request for a conference is made, the department shall notify the person of a time and place for conference and appoint a conference officer to meet with the person for an informal discussion of the matter. After the conference, the conference officer shall send the determination of the issues to the person. The determination letter shall be sent by regular mail, or by certified mail if the person given notice has indicated a preference for transmission of the determination by certified mail. The department shall assess any deficiency in the manner set forth in subsection (7) of this section. If no conference is requested and written objections are received, the department shall make a determination of the issues considering such objections, and shall assess any deficiency in the manner provided in subsection (7) of this section. The failure to request or have a conference shall not affect the rights of appeal otherwise provided by law.

(7) If neither payment nor written objection to the deficiency is received by the department within 30 days after the notice of deficiency has been mailed, the department shall assess the deficiency, plus interest and penalties, if any, and shall send the person a notice of assessment, stating the amount so assessed, and interest and penalties. The notice of assessment shall be mailed within one year from the date of the notice of deficiency unless an extension of time is agreed upon as described in subsection (8) of this section. The notice shall advise the person of the rights of appeal.

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

(9) The failure to hold a requested conference within the one-year period prescribed in subsection (5) of this section shall not invalidate any assessment of deficiency made within the one-year period pursuant to subsection (7) of this section or within any extension of time made pursuant to subsection (8) of this section, but shall invalidate any assessment of interest or penalties attributable to the deficiency. After an assessment has been made, the department and the person assessed may still hold a conference within 90 days from the date of assessment. If a conference is held, the 90-day period under ORS 305.280 (Time for filing appeals) (2) shall run from the date of the conference officer’s written determination of the issues.

(10) Intentionally left blank —Ed.

(a) In the case of a failure to file a report or return on the date prescribed therefor (determined with regard to any extension for filing), the department shall determine the tax according to the best of its information and belief, assess the tax plus appropriate penalty and interest, and give written notice of the failure to file the report or return and of the determination and assessment to the person required to make the filing. The amount of tax shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be lawfully claimed upon the return.

(b) Notwithstanding subsection (14) of this section and ORS 305.280 (Time for filing appeals) , and only to the extent allowed by rules adopted by the department, the department may accept the filing of a report or return submitted by a person who has been assessed a tax under paragraph (a) of this subsection.

(c) The department may reject a report or return:

(A) That is not verified as required by ORS 305.810 (Verification of return, statement or document filed under tax laws) ;

(B) That the department determines is not true and correct as to every material matter as required by ORS 305.815 (False return, statement or document prohibited) ; or

(C) If the department may impose a penalty under ORS 316.992 (Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration) (1) with respect to the report or return.

(d) If the department rejects a report or return of a person assessed a tax under paragraph (a) of this subsection, the department shall issue a notice of rejection to the person. The person may appeal the rejection to the magistrate division of the Oregon Tax Court only if:

(A) The report or return was filed within 90 days of the date the department’s assessment under paragraph (a) of this subsection was issued; and

(B) The appeal is filed within 90 days of the date shown on the notice of rejection.

(e) If the person assessed under paragraph (a) of this subsection submits a report or return to the department and appeals the assessment to the tax court, the department may request a stay of action from the court pending review of the report or return. If the department:

(A) Accepts the filing of the report or return, the appeal shall be dismissed as moot.

(B) Rejects the report or return, the stay of action on the appeal shall be lifted.

(f) If the department accepts the filing of a report or return, the department may reduce the assessment issued under paragraph (a) of this subsection. A report or return filed under this subsection that is accepted by the department, whether or not the assessment has been reduced, shall be considered a report or return described in subsection (1) of this section and shall be subject to the provisions of this section, including but not limited to examination and adjustment pursuant to subsection (2) of this section.

(g) The department may refund payments made with respect to a report or return filed and accepted pursuant to this subsection. If the report or return is filed within three years of the due date for filing the report or return, excluding extensions, the refund shall be made as provided by ORS 305.270 (Refund of excess tax paid) and 314.415 (Refunds) . If the report or return is not filed within three years of the due date for filing the report or return, excluding extensions, the refund shall be limited to payments received within the two-year period ending on the date the report or return is received by the department and payments received after the date the report or return is received by the department. Interest shall be paid at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the date the report or return is received by the department to the time the refund is made.

(11) Mailing of notice to the person at the person’s last-known address shall constitute the giving of notice as prescribed in this section.

(12) If a return is filed with the department accompanied by payment of less than the amount of tax shown on or from the information on the return as due, the difference between the tax and the amount submitted is considered as assessed on the due date of the original report or return (determined without regard to any extension of time granted for the filing of the return) or the date the report or return is filed, whichever is later. For purposes of this subsection, the amount of tax shown on or from the information on the return as due shall be reduced by the amount of any part of the tax that is paid on or before the due date prescribed for payment of the tax, and by any credits against the tax that are claimed on the return. If the amount required to be shown as tax on a return is less than the amount shown as tax on the return, this subsection shall be applied by substituting the lesser amount.

(13) Every deficiency shall bear interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the due date of the return to the date of payment. If the return was falsely prepared and filed with intent to evade the tax, a penalty equal to 100 percent of the deficiency shall be assessed and collected. All payments received shall be credited first to penalty, then to interest accrued, and then to tax due.

(14) If the deficiency is paid in full before a notice of assessment is issued, the department is not required to send a notice of assessment, and the tax shall be considered as assessed as of the date which is 30 days from the date of the notice of deficiency or the date the deficiency is paid, whichever is the later. A partial payment of the deficiency shall constitute only a credit to the account of the person assessed. Assessments and billings of taxes shall be final after the expiration of the appeal period specified in ORS 305.280 (Time for filing appeals) , except to the extent that an appeal is allowed under ORS 305.280 (Time for filing appeals) (3) following payment of the tax.

(15) Appeal may be taken to the tax court from any notice of assessment. The provisions of this chapter with respect to appeals to the tax court apply to any deficiency, penalty or interest assessed. [1977 c.870 §3; 1981 c.724 §3; 1982 s.s.1 c.16 §5; 1985 c.266 §4; 1987 c.512 §2; 1989 c.414 §4; 1993 c.726 §4; 1995 c.650 §27; 1995 c.780 §3; 1997 c.99 §§26,27; 1999 c.224 §1; 1999 c.249 §1; 1999 c.532 §1; 2001 c.76 §5; 2001 c.660 §21; 2005 c.94 §19; 2015 c.348 §9; 2017 c.23 §2; 2017 c.278 §5]

Source: Section 305.265 — Deficiency notice; payment of deficiency; assessment; appeal; interest; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.040 — OR Code / Title 29 / Chapter 310 / Section 310.040
310.040 Reducing levy where necessity for budget item eliminated
Status: in_force

If after a tax levy has been made by any county court or board of county commissioners and before the extension of the levy upon the tax rolls, the necessity for any item contained in the budget upon which the levy is based is eliminated by act of the Legislative Assembly, the county court or board of county commissioners shall by appropriate order reduce the amount of the levy by the amount of such item. Thereupon the levy shall be extended upon the rolls as so reduced.

Source: Section 310.040 — Reducing levy where necessity for budget item eliminated , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 323.813 — OR Code / Title 29 / Chapter 323 / Section 323.813
323.813 Findings and purpose
Status: in_force

(1) The use of smokeless tobacco products presents serious public health concerns to the State of Oregon and to the residents of the State of Oregon. The United States Surgeon General has determined that use of smokeless tobacco causes cancer, noncancerous oral conditions and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins using tobacco products.

(2) Use of smokeless tobacco products also presents serious financial concerns for this state. Under certain health care programs, the State of Oregon may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with the use of smokeless tobacco, and those persons may have a legal entitlement to receive such medical assistance.

(3) Under those health care programs, the State of Oregon pays millions of dollars each year to provide medical assistance for persons for health conditions associated with the use of smokeless tobacco products.

(4) It is the policy of the State of Oregon that financial burdens imposed on this state by the use of smokeless tobacco be borne by tobacco product manufacturers rather than by this state to the extent that such manufacturers either determine to enter into a settlement with the State of Oregon or are found culpable by the courts.

(5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, titled the “Smokeless Tobacco Master Settlement Agreement,” with the State of Oregon. The Smokeless Tobacco Master Settlement Agreement obligates those manufacturers, in return for a release of past, present and certain future claims against them as described in the Smokeless Tobacco Master Settlement Agreement:

(a) To pay substantial sums to the State of Oregon (tied in part to their volume of sales);

(b) To fund a national foundation devoted to the interests of public health; and

(c) To make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.

(6) It would be contrary to the policy of the State of Oregon if those tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that this state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the State of Oregon to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise. [2009 c.717 §19]

Source: Section 323.813 — Findings and purpose , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.190 — OR Code / Title 29 / Chapter 323 / Section 323.190
323.190 Suspension of credit
Status: in_force

The Department of Revenue may suspend without prior notice a distributor’s privilege to purchase stamps on the deferred-payment basis or may reduce the amount of permissible monthly purchases fixed for the distributor, if the distributor fails to pay promptly for stamps when payment is due, if the bond or bonds of the distributor are canceled, become void, impaired, or unenforceable for any reason, or if in the opinion of the department, collection of any amounts unpaid or due from the distributor under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are jeopardized. [1965 c.525 §51; 1999 c.62 §8]

Source: Section 323.190 — Suspension of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.374 — OR Code / Title 29 / Chapter 317 / Section 317.374
317.374 Depletion
Status: in_force

(1) To the extent that the amount allowed as a deduction for depletion under section 611 of the Internal Revenue Code exceeds, or is less than, the amount determined as the Oregon depletion allowance under subsection (2) or (3) of this section, to derive Oregon taxable income, the difference shall be added to or subtracted from federal taxable income.

(2) For purposes of subsection (1) of this section, in the case of timber, mines, oil and gas wells, and other natural deposits, except in the case of metal mines as provided in subsection (3) of this section, the Oregon depletion allowance shall be a reasonable allowance according to the peculiar conditions in each case. The reasonable allowance in all cases shall be computed on the cost of the property.

(3) In the case of metal mines, the Oregon depletion allowance may be the amount allowed under subsection (2) of this section or an amount equal to 15 percent of the gross income from the property during the taxable year, not to exceed 50 percent of the net income of the taxpayer (computed without allowance for depletion) from the property. In its first return made under this chapter, the taxpayer must state as to each property with respect to which the taxpayer has any item of income or deduction (in case of metal mines), whether it elects to have depletion allowance for each such property for the taxable year computed with or without reference to percentage depletion. An election once exercised under this section cannot thereafter be changed by the taxpayer, and the depletion allowance in respect to each such property will for all succeeding taxable years be computed in accordance with the election so made. [Formerly 317.290]

Source: Section 317.374 — Depletion , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 320.415 — OR Code / Title 29 / Chapter 320 / Section 320.415
320.415 Excise tax on retail sale of bicycles
Status: in_force

(1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale.

(2) The excise tax is a liability of the purchaser of the taxable bicycle.

(3) The amount of the excise tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser.

(4) A seller shall collect the excise tax at the time of the taxable sale.

(5) A purchaser’s liability for the excise tax is satisfied by a valid receipt given to the purchaser by the seller of the taxable bicycle showing payment of the excise tax. [2017 c.750 §92; 2018 c.93 §12]

Source: Section 320.415 — Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308a.400 — OR Code / Title 29 / Chapter 308a / Section 308a.400
308A.400 Findings
Status: in_force

(1) The Legislative Assembly finds that the State of Oregon has a rich diversity of plants, animals and other natural resources on private lands. Conservation and careful management of these resources is evident in Oregon’s working landscape and is essential to the economic and ecological health of Oregon.

(2) The Legislative Assembly further finds that conservation of natural resources on private lands is desirable, and nonregulatory programs that encourage and enable landowners to engage voluntarily in conservation should be available to supplement regulatory and other approaches.

(3) The Legislative Assembly further finds that to maximize voluntary landowner participation in conservation programs, conservation should be recognized as a legitimate land use and landowners should have a full range of incentive programs from which to choose.

(4) The Legislative Assembly further finds that state government should have a mechanism to coordinate, facilitate and memorialize a landowner’s compliance with regulatory requirements while simultaneously providing a means to combine or coordinate multiple incentive programs among agencies and levels of government.

(5) The Legislative Assembly further finds that efforts should be made to more effectively and efficiently target conservation programs administered by federal, state and local governments.

(6) The Legislative Assembly further finds that there should be a comprehensive review to identify and assess the state’s conservation needs and to coordinate the development, dissemination and implementation of a comprehensive statewide conservation strategy to define priorities and address ecological goals while enhancing economic and social conditions. [2003 c.539 §1]

Note: 308A.400 (Findings) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308A.400 — Findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.708 — OR Code / Title 29 / Chapter 311 / Section 311.708
311.708 Claim form
Status: repealed

[1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14]

Source: Section 311.708 — Claim form; filing date (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.606 — OR Code / Title 29 / Chapter 307 / Section 307.606
307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637
Status: in_force

(1) ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) apply to multiple-unit housing preserved, constructed, established, added to or converted in cities or counties that adopt, after a public hearing and determination pursuant to subsection (3) of this section, by resolution or ordinance, the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) . The tax exemption provided by ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) only applies to the tax levy of a city or county that adopts the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , except that the tax exemption shall apply to the ad valorem property taxes of all taxing districts when upon request of the city or county that has adopted the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , the rates of ad valorem taxation of taxing districts whose governing boards agree by resolution to the policy of providing tax exemptions for multiple-unit housing as provided in ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , when combined with the rate of taxation of the city or county that adopts the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , equal 51 percent or more of the total combined rate of taxation levied on the property which is tax exempt under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(2) The city or county shall designate an area within which it proposes to allow exemptions provided for under the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) . Core areas, light rail station areas or transit oriented areas may be designated by a city. A city may designate the entire city as the area in which the city proposes to allow exemptions under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) for 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. A county may designate areas as light rail station areas or transit oriented areas but may not designate areas as core areas. A county may designate the entire county as the area in which the county proposes to allow exemptions under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) for 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. A city or county from time to time may, by amending its resolution or ordinance, add or withdraw territory from the area originally designated as a light rail station area or a transit oriented area, but any area added must be within the boundaries of the area as limited by ORS 307.603 (Definitions for ORS 307.600 to 307.637) (3) or (6).

(3) The city or county shall, prior to passage of a resolution or ordinance electing to utilize the provisions of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , hold a public hearing in order to determine whether multiple-unit housing meeting the qualifications of subsection (4) of this section would not otherwise be built in the designated area or preserved without the benefits provided by ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(4) Prior to accepting project applications under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , cities or counties shall promulgate standards and guidelines to be utilized in considering applications and making the determinations required by ORS 307.618 (City or county findings required for approval) . The standards and guidelines shall establish policy governing basic requirements for an application, including but not limited to:

(a) Existing utilization of proposed project site, including justification of the elimination of any existing sound or rehabilitable housing.

(b) Design elements.

(c) Rental rates or sales prices.

(d) Extensions of public benefits from the project beyond the period of the exemption.

(e) Minimum number of units.

(f) For 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, a demonstration that the exemption is necessary to preserve or establish the low income units.

(g) For housing that is to become subject to a low income housing assistance contract with an agency or subdivision of this state or the United States, the date on which the housing must be established in order to be exempt under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) . [Formerly 307.610]

Source: Section 307.606 — Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 317.478 — OR Code / Title 29 / Chapter 317 / Section 317.478
317.478 Pre-change and built-in losses
Status: in_force

(1) That portion of the pre-change and built-in losses which the taxpayer deducted pursuant to section 382 of the Internal Revenue Code shall be added to federal taxable income under ORS 317.344 (Net operating loss carryback and carryover) or otherwise.

(2) Pre-change losses and recognized built-in losses, subject to the limitation under section 382 of the Internal Revenue Code, shall not be considered in determining the taxable loss and taxable loss carry forward under ORS 317.010 (Definitions) and 317.476 (Net losses of prior years) .

(3) Any pre-change losses and built-in losses, to the extent apportioned or allocated to Oregon, with the additions, subtractions, modifications and other adjustments required for purposes of this chapter, shall be carried forward and subtracted in computing Oregon taxable income as provided under subsections (4) to (6) of this section.

(4) The amount of loss allowable under subsection (3) of this section in any tax year shall not exceed the lesser of the Oregon source taxable income of the new loss corporation or the Oregon percentage of the section 382 limitation determined, or in the case of a corporation for which no section 382 limitation is determined, as would be determined under section 382 (b) of the Internal Revenue Code. The Oregon percentage for purposes of the subtraction under subsection (3) of this section shall be computed with reference to the Oregon apportionment factors of the new loss corporation existing as of the time of change in ownership.

(5) In computing Oregon taxable income, the amount of loss allowed as a subtraction under subsection (3) of this section shall be subtracted in any one of the 15 years succeeding the year of the loss. Subject to the limitation under subsection (4) of this section, the amount of the loss subtracted in any taxable year shall be the loss allowed as a subtraction under subsection (3) of this section reduced by the amount subtracted or subtractible under subsection (3) of this section for any intervening year between the year of loss and the tax year in which the subtraction under this section is claimed. The loss of the earliest tax year shall be exhausted before a loss under this section from a later year may be subtracted.

(6) Oregon net losses deductible under ORS 317.476 (Net losses of prior years) shall be determined and carried forward before the amount subtractible under this section is determined. [1987 c.293 §45c; 1993 c.726 §48]

Source: Section 317.478 — Pre-change and built-in losses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.603 — OR Code / Title 29 / Chapter 307 / Section 307.603
307.603 Definitions for ORS 307.600 to 307.637
Status: in_force

As used in ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) :

(1) “Establish” means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract.

(2) “Lender” means any person who makes a loan, secured by a recorded mortgage or trust deed, to finance the acquisition, construction, addition or conversion of multiple-unit housing.

(3) “Light rail station area” means an area defined in regional or local transportation plans to be within a one-half mile radius of an existing or planned light rail station.

(4) “Low income housing assistance contract” means an agreement between a public agency and a property owner that results in the production, rehabilitation, establishment or preservation of housing affordable to those with a defined level of household income.

(5) “Multiple-unit housing” means:

(a) 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; or

(b) Newly constructed structures, stories or other additions to existing structures and structures converted in whole or in part from other use to housing that meet the following criteria:

(A) The structure must have a minimum number of dwelling units as specified by the city or county pursuant to ORS 307.606 (Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637) (4).

(B) The structure must not be designed or used as transient accommodations, including but not limited to hotels and motels.

(C) The structure must have those design elements benefiting the general public, including any commercial use of a portion of the structure, as specified by the city or county pursuant to ORS 307.618 (City or county findings required for approval) .

(D) If in a light rail station area or transit oriented area, the structure must:

(i) Be physically or functionally related to a light rail line or mass transportation system; and

(ii) Enhance the effectiveness of a light rail line or mass transportation system.

(6) “Transit oriented area” means an area defined in regional or local transportation plans to be within one-quarter mile of a fixed route transit service. [Formerly 307.605; 2011 c.266 §1]

Source: Section 307.603 — Definitions for ORS 307.600 to 307.637 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.095 — OR Code / Title 29 / Chapter 307 / Section 307.095
307.095 State property rented for parking subject to ad valorem taxation
Status: in_force

(1) Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation.

(2) The real market value of such portion shall be computed by determining that percentage which the total of receipts from private use bears to the total of receipts from all use of the property. The assessed value of such portion shall be computed as provided in ORS 308.146 (Determination of maximum assessed value and assessed value) . However, receipts from any use by a state officer or employee in the performance of the official duties of the state officer or employee shall not be considered as receipts from private use in computing the portion subject to ad valorem taxation.

(3) This section and ORS 276.592 (Taxation of facilities used by private individuals) do not apply to state property that is used by a public university listed in ORS 352.002 (Public universities) or the Oregon Health and Science University solely to provide parking for employees, students or visitors. [1969 c.706 §60; 1989 c.659 §1; 1991 c.459 §39; 1993 c.655 §1; 1995 c.162 §67a; 1995 c.748 §1; 1997 c.541 §100; 2001 c.67 §1; 2013 c.768 §132]

Source: Section 307.095 — State property rented for parking subject to ad valorem taxation; computation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.758 — OR Code / Title 29 / Chapter 305 / Section 305.758
305.758 Payment to political party considered contribution for purposes of campaign finance regulation
Status: in_force

(1) A payment to a political party under ORS 305.757 (Payments to treasurers of political parties) is considered a contribution to that political party for the purposes of ORS chapter 260.

(2) Any moneys received by the treasurer of a political party under ORS 305.757 (Payments to treasurers of political parties) for which a statement must be filed under ORS chapter 260 shall be reported as received from the Oregon Political Party Fund. The names of individual taxpayers are not required to be disclosed for purposes of ORS chapter 260. [2009 c.911 §4; 2010 c.9 §11]

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

Source: Section 305.758 — Payment to political party considered contribution for purposes of campaign finance regulation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.695 — OR Code / Title 29 / Chapter 305 / Section 305.695
305.695 Oregon Charitable Checkoff Commission
Status: in_force

(1) There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and, as nonvoting members, one Representative appointed by the Speaker of the House of Representatives and one Senator appointed by the President of the Senate. The Governor shall appoint one voting member based on the recommendation of the Speaker and one voting member based on the recommendation of the President.

(2) The term of office of each voting member is four years, but a member serves at the pleasure of the Governor. The term of office of a nonvoting member is two years. Before the expiration of the term of a voting member, the Governor shall appoint a successor whose term begins on January 1 next following. A member is eligible for reappointment. If there is a vacancy in the voting membership for any cause, the Governor shall make an appointment to become immediately effective for the unexpired term. The Speaker and President, respectively, shall make an appointment to fill a vacancy in the nonvoting membership.

(3) Individuals appointed members of the commission must be residents of Oregon well qualified by experience to make policy and recommendations in areas of concern to the commission and otherwise to perform the duties of the office. Members of the commission must be diversified in their charitable interests. At the time of appointment, the voting members may not have any direct or indirect financial interest in any checkoff proposal currently in law or under consideration by the commission. If a conflict arises after a member’s appointment, the member shall declare the conflict and abstain from deliberations and voting on the proposal.

(4) A voting member of the commission is entitled to compensation and expenses as provided in ORS 292.495 (Compensation and expenses of members of state boards and commissions) . The nonvoting legislative members are entitled to compensation and expenses under ORS 171.072 (Salary of members and presiding officers) . [1989 c.987 §3; 2017 c.315 §5]

Source: Section 305.695 — Oregon Charitable Checkoff Commission; qualifications; term; compensation and expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.077 — OR Code / Title 29 / Chapter 308a / Section 308a.077
308A.077 Application to qualify nonexclusive farm use zone farmland
Status: in_force

(1) Any owner of nonexclusive farm use zone farmland entitled to special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) must, to secure the assessment, make application therefor to the county assessor on or before April 1 of the first year in which the assessment is desired.

(2) Intentionally left blank —Ed.

(a) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.

(b) The application may be signed by any one of the following:

(A) The owner of the farmland who holds an estate therein in fee simple or for life.

(B) Any one of tenants in common or tenants by the entirety, holding an estate in the farmland in fee simple or for life.

(C) Any person of legal age, duly authorized in writing to sign an application on behalf of any person described in subparagraph (A) or (B) of this paragraph.

(D) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate.

(E) The purchaser of the fee simple or life estate of an owner under a contract of sale.

(c) The assessor or the deputy of the assessor may not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney or other appropriate instrument evidencing the signer’s interest or authority. When filed with the assessor only, such instrument shall not constitute a public record.

(3) There shall be attached to each application the affidavit or affirmation of the applicant that the statements contained therein are true. [Formerly 308.375; 2003 c.46 §23]

Source: Section 308A.077 — Application to qualify nonexclusive farm use zone farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.305 — OR Code / Title 29 / Chapter 305 / Section 305.305
305.305 Procedure where deficiency based on federal or other state audit report
Status: in_force

(1) As used in this section, “appeal” means an appeal to the Internal Revenue Service or any federal court or an appeal to another state’s taxing authority or any state court having jurisdiction over the other state’s tax matters that are the subject of the appeal.

(2) If a deficiency is based wholly or in part upon an Internal Revenue Service revenue agent’s report made upon any audit or adjustment of the person’s federal income tax return or upon an audit report of another state’s taxing authority, the following procedures shall apply:

(a) If the person has filed a timely appeal from the deficiency asserted by the service or other state taxing authority, the person may file proof of the appeal with the Department of Revenue. If proof of the appeal is received before the tax is assessed, the deficiency shall be assessed without penalty for failure to pay the tax at the time the tax became due.

(b) If the department assesses the deficiency before receipt of proof of the filing of a timely appeal, the person may file the proof with the department. If the proof is filed after the tax has been assessed with a penalty for failure to pay the tax at the time the tax became due, the penalty shall not be waived.

(3) Notwithstanding any other provision of law, filing of proof of a timely appeal under subsection (2) of this section shall extend the time for filing a complaint or petition with the tax court in accordance with this subsection. The person shall notify the department in writing within 30 days after the appeal is finally resolved. The department shall review the issues raised by the appeal and shall make a determination of the effect upon the person’s state income or excise tax liabilities. The department shall then issue a refund, notice of denial of refund or notice of assessment, as appropriate, to the person. If the person disagrees with the department’s action, the person may file a complaint or petition with the tax court within 90 days after the date of the department’s action as provided under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) or any other law relating to confidentiality, the department may notify the magistrate division of the tax court if proof of a timely appeal is filed with the department or if the department determines that an appeal has been finally resolved.

(4) Except as provided in ORS 314.440 (Tax as debt) (2), when the department receives proof of a timely appeal, the department shall suspend action to collect the deficiency until the issues are resolved.

(5) If interest imposed by the federal government on a federal deficiency or partnership settlement agreement has been suspended under section 6601(c) of the Internal Revenue Code, interest imposed on a corresponding deficiency determined under ORS 305.265 (Deficiency notice) and this section shall also be suspended. The suspension of interest imposed under ORS 305.265 (Deficiency notice) shall be effective as of the date the federal interest is suspended and for the duration for which the federal interest is suspended.

(6) Except as provided in ORS 314.415 (Refunds) (6), the provisions of this section shall constitute the exclusive remedy of a person whose notice of deficiency is based wholly or in part upon a federal revenue agent’s report or the audit report of another state’s taxing authority. [1989 c.414 §6; 1995 c.650 §29; 1997 c.325 §7; 1999 c.74 §2; 1999 c.90 §28a; 2001 c.660 §17; 2005 c.48 §3]

Source: Section 305.305 — Procedure where deficiency based on federal or other state audit report; effect of appeal; interest suspension , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.079 — OR Code / Title 29 / Chapter 305 / Section 305.079
305.079 Charges for maps, documents or publications
Status: in_force

The Department of Revenue is hereby authorized to charge a reasonable sum reflecting its costs, for each copy sold of maps, documents, or publications such as those containing its laws and administrative rules or reports. The proceeds from such sales are to be deposited in the department’s miscellaneous receipts account established under the authority of ORS 279A.290 (Miscellaneous receipts accounts) . [Formerly 305.085]

Source: Section 305.079 — Charges for maps, documents or publications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.720 — OR Code / Title 29 / Chapter 317 / Section 317.720
317.720 Computation of taxable income
Status: in_force

(1) To derive Oregon taxable income, there shall be subtracted from federal taxable income the amount of the excess loss account included under Treasury Regulations adopted under section 1502 of the Internal Revenue Code to the extent that the excess losses have not offset unitary income. However, in no event shall excess losses be recaptured on account of Treasury Regulations adopted under section 1502 of the Internal Revenue Code for purposes of this chapter if the losses were deducted for a taxable year beginning before January 1, 1986.

(2) As used in this section, “unitary income” means income of a unitary group, as that term is defined in ORS 317.705 (Definitions) , that includes the subsidiary to which excess losses are attributable, and a member of which is subject to taxation under this chapter. [1984 c.1 §11b; 1987 c.293 §47]

Source: Section 317.720 — Computation of taxable income; excess loss accounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.421 — OR Code / Title 29 / Chapter 314 / Section 314.421
314.421 When lien valid
Status: in_force

The lien imposed by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430 (Warrant for collection of taxes) . [1971 c.215 §5; 1987 c.586 §40]

Source: Section 314.421 — When lien valid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.635 — OR Code / Title 29 / Chapter 314 / Section 314.635
314.635 Allocation to this state of capital gains and losses
Status: in_force

(1) Capital gains and losses from sales of real property located in this state are allocable to this state.

(2) Capital gains and losses from sales of tangible personal property are allocable to this state if (a) the property had a situs in this state at the time of the sale, or (b) the taxpayer’s commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.

(3) Except in the case of the sale of a partnership interest, capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer’s commercial domicile is in this state.

(4) Gain or loss from the sale of a partnership interest is allocable to this state in the ratio of the original cost of partnership tangible property in the state to the original cost of partnership tangible property everywhere, determined at the time of the sale. In the event that more than 50 percent of the value of a partnership’s assets consists of intangibles, gain or loss from the sale of the partnership interest shall be allocated to this state in accordance with the sales factor of the partnership for its first full tax year immediately preceding its tax year during which the partnership interest was sold. [1965 c.152 §7; 1989 c.625 §64]

Source: Section 314.635 — Allocation to this state of capital gains and losses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.665 — OR Code / Title 29 / Chapter 314 / Section 314.665
314.665 Determination of sales factor
Status: in_force

(1) As used in ORS 314.650 (Apportionment of income) , the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

(2) Sales of tangible personal property are in this state if:

(a) The property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or

(b) The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and the purchaser is the United States Government or the taxpayer is not taxable in the state of the purchaser. For purposes of this paragraph:

(A) The sale of goods shipped from a public warehouse is not considered to take place in this state if:

(i) The taxpayer’s only activity in Oregon is the storage of the goods in the public warehouse prior to shipment; or

(ii) The taxpayer’s only activities in Oregon are the storage of the goods in the public warehouse prior to shipment and the presence of employees within this state solely for purposes of soliciting sales of the taxpayer’s products; and

(B) “Taxpayer” means a taxpayer as defined in section 7701 of the Internal Revenue Code, an affiliate of the person storing goods in a public warehouse or a person that is related under section 267 of the Internal Revenue Code to the person storing goods in a public warehouse.

(3) Subsection (2)(b) of this section does not apply to sales of tangible personal property if:

(a) The sales are included in the numerator of a formula used to apportion income to another state of the United States, a foreign country or the District of Columbia; and

(b) The other state, a foreign country or the District of Columbia has imposed a tax on or measured by the apportioned income.

(4) Sales, other than sales of tangible personal property, are in this state if the taxpayer’s market for sales is in this state, as determined under ORS 314.666 (Market for sales in this state) .

(5) Where the sales apportionment factor is determined by administrative rule pursuant to ORS 317.660 (Allocation of net income where insurer has both in-state and out-of-state business) or other law, the Department of Revenue shall adopt rules that are consistent with the determination of the sales factor under this section.

(6) The department may determine that a warehouse that meets the definition of “public warehouse” under this section may not be treated as a public warehouse if the warehouse is being used primarily for tax avoidance purposes or if transactions related to the use of the warehouse are primarily for tax avoidance purposes.

(7) As used in this section, “public warehouse”:

(a) Means a warehouse owned or operated by a person that does not own the goods stored in the warehouse; and

(b) Does not include a warehouse that is owned by a person that is related to the person that owns goods that are stored in the warehouse, as determined under section 267 of the Internal Revenue Code, or an affiliate of the person that owns goods that are stored in the warehouse. [1965 c.152 §§16,17,18; 1993 c.813 §4; 1995 c.176 §1; 1999 c.143 §8; 2001 c.793 §5; 2001 c.933 §4; 2005 c.832 §3; 2017 c.43 §5; 2017 c.549 §3; 2017 c.622 §3; 2021 c.74 §3]

Source: Section 314.665 — Determination of sales factor; use of market sourcing; inclusions and exclusions; definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.815 — OR Code / Title 29 / Chapter 305 / Section 305.815
305.815 False return, statement or document prohibited
Status: in_force

No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 (Verification of return, statement or document filed under tax laws) that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter. [Formerly 306.420; 1997 c.84 §3]

Source: Section 305.815 — False return, statement or document prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.391 — OR Code / Title 29 / Chapter 317 / Section 317.391
317.391 Small city business development exemption
Status: in_force

(1) For each tax year in which a business firm has received an annual certification for a facility under ORS 285C.506 (Annual certification of facility) , the income of the business firm that is apportionable to the certified facility shall be exempt from tax under this chapter.

(2) The income of a business firm that is exempt under this section shall be determined by multiplying the taxable income of the business firm (as determined before application of this section) by the sum of:

(a) 50 percent of the ratio of the payroll of the business firm from employment at the certified facility over total statewide payroll of the business firm, as determined under ORS 314.660 (Determination of payroll factor) ; and

(b) 50 percent of the ratio of the average value of the property of the business firm at the certified facility over the average value of the property of the business firm statewide, as determined under ORS 314.655 (Determination of property factor) .

(3) The sum computed under subsection (2) of this section shall be the amount of the business firm’s income that is exempt from tax under this chapter.

(4) As used in this section:

(a) “Business firm” has the meaning given that term in ORS 285C.500 (Definitions for ORS 285C.500 to 285C.506) .

(b) “Certified facility” means a facility, as defined in ORS 285C.500 (Definitions for ORS 285C.500 to 285C.506) , for which an annual certification under ORS 285C.506 (Annual certification of facility) has been issued. [2001 c.944 §8]

Source: Section 317.391 — Small city business development exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.536 — OR Code / Title 29 / Chapter 315 / Section 315.536
315.536 Transferability of credit
Status: in_force

A tax credit allowed under ORS 315.533 (Qualified equity investments) may not be sold or transferred, with the exception that tax credits that a partnership, limited liability company, S corporation or other pass-through entity is entitled to claim may be allocated to the partners, members or shareholders of the entity for their direct use in accordance with the provisions of any agreement among the partners, members or shareholders. [2011 c.732 §5]

Note: See note under 315.526 (Short title) .

Source: Section 315.536 — Transferability of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.115 — OR Code / Title 29 / Chapter 308 / Section 308.115
308.115 Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax
Status: in_force

(1) Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such minerals, coal, oil, gas or other interest or parts shall not be assessed and taxed.

(2) Notwithstanding subsection (1) of this section, if the property is actively being mined as of the assessment date, the severable interest described in subsection (1) of this section shall be assessed and taxed as real or personal property in accordance with existing law in the name of the owner, separately from the surface rights and interests in the real property and may be sold for taxes in the same manner and with the same effect as other interests in real property are sold for taxes.

(3) Whenever any building, structure, improvement, machinery or equipment is owned separately and apart from the land or real property on which it stands or to which it is affixed, such building, structure, improvement, machinery or equipment shall be assessed and taxed in the name of the owner.

(4) Nothing in this section alters the tax-exempt status of a mining claim described in ORS 307.080 (Mining claims) . [Amended by 1979 c.689 §9; 1997 c.819 §9; 2012 c.30 §3]

Source: Section 308.115 — Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).